Yes Lars..Its just an random example. We don't have to pay attention to column 'A' . The only thing which we need to do here in Column 'B' is if value is blank , then fill that column blank value with value above that as I shown in an example.
i.e.
B B
100 100
100 100
- 100
- 100
- 100
200 200
- 200
Br
Sumeet