求助提取当前遗漏

Option Explicit
Sub abc()
　Dim a, i, j
　a = [a1:k28].Value
　ReDim b(1 To 1, 1 To UBound(a, 2) - 1)
　For j = 2 To UBound(a, 2)
　　For i = UBound(a) To 3 Step -1
　　　If a(1, j) = a(i, 1) And a(1, j) = a(i, j) Then
　　　　b(1, j - 1) = (UBound(a) - i) Mod 10
　　　　Exit For
　　　End If
　　Next
　Next
　[b30].Resize(, UBound(b, 2)) = b
End Sub