I have the table which looks:

[![enter image description here][1]][1]

I need to sum sums according to the dates but there is the thing:

• If there is a new date (b column) then the sum should be assigned to a new date
• If there is no new date (b column) then the sum should be assigned to date (a column).

The total sum should be in the new table:

[![enter image description here][2]][2]

Is it possible to create this formula in excel or google sheets without macro? It is possible to use if and sumifs in this case?

Thank you [1]: