Excel Formula Help Dividing a Cell

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I am using macOS 12.3.1. The version of Excel that I am using is Excel for Mac. Version 16.60.

I need to divide L equally with a max of 240 per cell into columns N-R only when it is more than 240.             

I need column N to be: column M + the equal split amount.

Columns O-R are divided equally minus the amount in column M.

When Column L is under 240, I don't want "N" in row 5 to have the amount in L.    

I have typed in the amount that I would like to have columns N-R on these two rows but I have no idea how to do formulas.

L	M	N	O	P	Q	R
1130	22	244	222	222	222	222
239	3	0	0	0	0	0

[#2 · Accepted solution]

How about:
col N:
=IF($L2>240, ($L2-$M2)/5 + $M2 , 0)
col O-R:
=IF($L2>240, ($L2-$M2)/5 , 0)
This doesn't address the round off and what to do with / how to handle that.
Here is 1 option:
Cols O:R
=IF($L2>240, ROUND($L2-$M2)/5,0) , 0)
Col N:
=IF($L2>240, ($L2+$M2)- SUM($O2:$R2) , 0)