Formula problem

[Curlsc1]

I want to write a formula to insert a value of blank  into a cell if adjoining cell is blank

ie                                  to look like this when new formula is inserted

3    54   100                       3   54   100

      54   101                                   101

2    55   102                       2   55   102

4    56   103                       4   56   103

      56   104                                   104

2    57   105                       2   57   105

I am using =IF(BN139=0,"",BP139) for the first data line, any help would be appreciated.

[#2]

@Curlsc1 Perhaps like in the picture below

The formula in E1 is copied down and across columns E and F. Example file attached.

[#3]

@Riny_van_Eekelen

Thanks for the help