I was given a solution in a past post that included the OFFSET function in the solution. I've been trying to wrap my head around how it works and I still fall short of the mark. I've read the syntax OFFSET(reference,rows,cols,height,width) and can apply it in its most basic form but the following example leaves me with a gap in my understanding. Any help would be greatly appreciated. Sample attached.
=OFFSET($B$2:$B$5,ROW($B$2:$B$5),,1)
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