Checking cells for a certain value, then returning the name of the column when it is found

Alright,

Let me see if I can articulate what I am trying to do. I have attached an excel file that shows what I am trying to accomplish. Basically, I would like to identify the columns that have a certain value (ie, greater than 15). If the value of the cell in column A on row 2 is greater than 15, then provide the name of the column in a cell that summaries all the columns that have a value greater than 15.

Good lord, I hope that made sense.

Please see the excel file example.

Thanks for any help!

That actually worked really well, the only thing is that the first it leads with Accounts each time.

Example:
ACCOUNTS, RED, ORANGE, GREY
ACCOUNTS, GREY
ACCOUNTS, PURPLE, GREY
ACCOUNTS, PURPLE, GREY
ACCOUNTS, PURPLE
ACCOUNTS, RED, PURPLE, ORANGE, GREY
ACCOUNTS, RED, ORANGE
ACCOUNTS, PURPLE, GREY
ACCOUNTS, PURPLE, ORANGE, PINK, GREY
ACCOUNTS, BLUE, PURPLE, PINK
ACCOUNTS, GREY
ACCOUNTS, ORANGE, PINK, BLACK
ACCOUNTS