Formula to determine under which Header Label a specific value is found

[ron2k_1]

Kindly look at the attached.

I want to use a formula to determine what I have on column C, but with a standard formula I can simply drag down without having to change the reference for each section. The different General Ledgers (GL) are moved within headers regularly and I have to be determining under which header each GL belongs to. Note that no one GL will appear in more than 1 section, and note as well that there may be A general section header and then a subsection which is where the GLs will be listed. I want the subsection header (or the header label that is right before the first number is shown).

Is there a formula you guys can think about. I can't think of any...