Modules & VBA :: How To Divide / Distribute Books To Boxes

I have a list that shows how many books we have for each PO No. (Sorted by PO No.) Like below:

LIST 1:

Code:
PO NoTOTAL BOOKS
PO-0001 12
PO-0002 15
PO-0003 26

Now I would like to distribute/divide these different books to boxes and each box gets maximum 10 books. Like below list:

LIST 2:

Code:
BOX NOBOOKSPO NO
0001 BOOK 1~10 PO-0001
0002 BOOK 11~12 PO-0001
0002 BOOK 1~8 PO-0002
0003 BOOK 9~15 PO-0002
0003 BOOK 1~3 PO-0003
0004 BOOK 4~13 PO-0003
0005 BOOK 14~23 PO-0003

Format is not important in the list2, for example in Box 0002 we have book 11~12 means (book 11 of 12 +book 12 of 12) in po-0001

+ book 1 of 15 until book 8 of 15) in po-0002

books have bookno, for example for po-0001 we have 12 different books it means we have bookno (1 of 12) until (12 of 12) for this po no.

How I can produce automatically list 2 from list 1 by query or coding.