Distributing yearly targets per month

Hi

I need to distribute a yearly target per month. However, the target per month has to be a round, whole number so the target cannot be for example 8,5.

As you can see in my attached example unfortunately the targets are not easily divided by 12 and some are also lower than 12 so I'm looking for a formula(s) that can tell me:
a) Max number of whole visits per month, e.g. if yearly target is 18 max target would be 1 since 18/12 would be 1,5. Here I would just use =ROUNDDOWN
b) Residual number of visits that have to be distributed e.g. if target is 18 residual would be 6. Easily calculated as difference between =ROUNDDOWN value and total target
c) And this is the important one A function to distribute residual or totals less than 12 evenly throughout the year, e.g. if residual is 6 then 1 should be added for every other month

Thanks for your help. Greatly appreciated

I think it's not so easy to use (at least in a way I think of them) residulals here.

But how anout writhting month 1, month2, ... in C1:N1 of Targets, then in C2 and copy down:

Formula:

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And D2 and copy right/down:

Formula:

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as monthly targets?

In C2, then drag down

=INT(B2/12)

In D2, then drag across up to N15

=INT(($B2*D$1/12)-SUM($C2:C2))