How can I create a FIFO queue with a formula in excel?

See more:

MS-Excel

VBA

I have a table like this:

+===========+========================+
| **Name**  |**Number of tasks done**|
+===========+========================+
| joe       |                      1 |
+-----------+------------------------+
| john      |                      1 |
+-----------+------------------------+
| emma      |                      0 |
+-----------+------------------------+
| sophia    |                      0 |
+-----------+------------------------+

I want to make a FIFO queue from Name column in Excel by formula OR simplest VBA code that in this queue Every person who takes a job goes out of the queue and when the last person takes a job and added to the number of her/his jobs, will be back to the first person and the work will be split between the people in the same way.

For example after John, Emma should take a job and after Emma, Sophia should take a job and then will be back to Joe to take next job AND If someone does not work, leave queue due to absence or denial of work and Stay in the queue if the operator is confirmed without work.

What I have tried:

For example after John, Emma should take a job and after Emma, Sophia should take a job and then will be back to Joe to take next job AND If someone does not work, leave queue due to absence or denial of work and Stay in the queue if the operator is confirmed without work.

How can I do that?