Help in Excel Date Formula review

Hi Everyone,

I have used a formula in my excel sheet to find the first Friday and third Friday of every month.
Somebody can make me understand the formula, since I just used the formula to check the dates ?
Or is there any other way to find the first and second Friday in excel formula or macros ?

Currently the formula is for April month

Below is the formula which I have used

Formula:

=B5-DAY(B5)+1+7*1-WEEKDAY(B5-DAY(B5)+1-6)

Kindly help me in understanding the formula

Thank you