How do I paste horizontal references in large array
 

I have a 176x176 array used to reference distances in miles between world
capitals, and if anyone remembers the charts in the US/World maps, this setup
is very similar. Reference one city in the column, and one in the row, and
the intersection contains a value that is the distance.

I have manually typed in about 35% of the cell references to this point.
This is very labor intensive, and I know there is a much better way to do
this. I've tried absolute and relative references, as well as the TRANSPOSE
function and other ideas from fellow users, but none have worked to this
point.

Example: Cell B3 has a reference to C2, and vice versa. When I try to
paste the reference from B3 to B4 (and it automatically changes), instead of
pasting D2, it pastes the reference for C3, B5 should be E2, and so on....
Any help would be greatly appreciated. Many thanks!!!