Help recognizing a pattern when copying cells. OFFSET function?

Hi everybody,
I know this has been asked and answered in the past and I've looked through a number of other postings on this issue, but I still can't get it to work in my spreadsheet. Any help would be very much appreciated!

I have 20 tables of statistics. Each table is formatted exactly the same, but just has different values. Each of these tables sums into a 'master' table with 20 rows (each row representing the totals from the corresponding 20 tables). The 20 tables are evenly spaced so it creates a pattern. Every 37 columns, the pattern repeats in the next table.

Here's an example of what I'm trying to do....
N87 = AY104 (N87 is in the master table and it's referencing AY104 from table 1)
N88 = CJ104 (N88 is in the master table and it's referencing CJ104 from table 2....there's 37 columns between AY104 and CJ104
N89 = DU104 (N89 is in the master table and it's referencing DU104 from table 3....there's 37 columns between CJ104 and DU104
N90 = FF104 (N90 is in the master table and it's referencing FF104 from table 4....there's 37 columns between DU104 and FF104

Not all the columns in the master table are just a cell reference however, some contain SUM formulas from the individual tables. Not sure if this will affect how this OFFSET formula is created. Example....
B87 is =SUM(AK80:AK88)+AK104 (a sum of cells from table 1)
B88 is =SUM(BV80:BV88)+BV104 (a sum of cells from table 2....exactly 37 columns from the same cells in table 1)
B89 is =SUM(DG80:DG88)+DG104 (a sum of cells from table 3....exactly 37 columns from the same cells in table 2)
B90 is =SUM(ER80:ER88)+ER104 (a sum of cells from table 4....exactly 37 columns from the same cells in table 3)
and so on....

I think I need to create an OFFSET formula, allowing me to simply copy down the 20 rows in the master table but I'm not sure how to do it. Hope this makes sense to one of you excel gurus out there. Thanks so much for taking the time to help. Much appreciated!