It piqued my interest and frankly it baffles me too.

But why bother? Just copy and paste special, bottom right transpose.

123456911111811111711111611111198762111131111411115111161111

works like a charm....you can do the whole selection all at once, or if that doesn't work just do it row by row (column by column), obviously go the '28' route since that will take less time....

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