B1 = $A$1*2-A2 = 20 - 5 = 15;
B2 = $A$1*2-A3 = 20 - 10 = 10;
B3 = $A$1*2-A4 = 20 - 1 = 19;
C1 = B1 + 5 = 15 + 5 = 20;
C2 = B2 + 5 = 10 + 5 = 15;
C3 = B3 + 5 = 19 + 5 = 24;
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B1 = $A$1*2-A2 = 20 - 5 = 15;
B2 = $A$1*2-A3 = 20 - 10 = 10;
B3 = $A$1*2-A4 = 20 - 1 = 19;
C1 = B1 + 5 = 15 + 5 = 20;
C2 = B2 + 5 = 10 + 5 = 15;
C3 = B3 + 5 = 19 + 5 = 24;