How to extract multiple cells based on one value
 

Thank you in advance for your help. I have this data:

Invoice Value
a121 100.00
a1269 50.00
b15 120.00
a48 70.00

I have received a payment of 150.00 and I would like to extract either the
invoice ref for those who added are iqual to that payment or the reference of
the cells. The answers I would like to obtain a

1. a121 and a1269 or
2. B2 and B3 or
3. 100.00
50.00

Thank You