Finding golf handicaps using best 2 out of 3 last rounds played

I have run a golf league for years and I use my own excel spreadsheets to track scores and calculate handicaps. I currently use formulas to calculate the best 2 out of 3 round played but I have to manually change it each week because I have not been able to figure out out a formula that does it for the entire year. Here's what I'm looking for:

Golfer is in Column A and 18 weekly scores are in the columns to follow B thru S. I have 40 golfers. To calculate the handicap I take the best 2 out of 3 of the last rounds played then add the two scores together and subtract by 72 then multiply by .93 and finally divide by 2. The part of the formula I cannot figure out is how to find the best 2 out of 3 last rounds played in the row from column B to S. Some golfers may miss a week so you will have empty weeks so it needs to take that into consideration as well. Here is an example using 6 weeks of play (a dash is a missed week) and how I calculate it now.


42, 45, _, 40, 41, _

The best 2 out of 3 rounds in this example would be 40 & 41. Here is the calculation for the handicap

40 + 41 = 81 - 72 = 9 X .96 = 8.64 / 2 = 4.32 The 4.32 is then rounded down for the the final handicap.

Any help would be greatly appreciated !!!!

There won't always be three scores for instance if the season is new or a golfer is new there won't be a score until their first round. In the example above the best 2 out of 3 LAST rounds played would be 41, 40 & 45 since their were some missing rounds.

Thanks

When I try this using the example I gave it returns an 86 when it should be 81 adding 40 & 41 because they were the best 2 out of last 3 rounds played.

Here is a copy of last years spread sheet so you can better understand what I need to accomplish. Right now I manually change the columns in the calculation in column D which is very cumbersome.

This worked like a charm - I've been trying to figure this out for years. Thanks so much!!!!