Sub test()
Dim record As Integer, r As Long, c As Integer
    record = 1
    For r = 2 To Evaluate("CountA(G:G)")
        If Cells(r, 4) <> "" Then
            record = r
            c = 10
        Else
            c = c + 1
        End If
        Cells(record, c).Value = Cells(r, 7).Value
    Next r
End Sub