spoo, i just tried this, not sure this is what u need.
Code:
Dim Cnt As Integer, Expand As Integer, Repeat As Integer, Balance As Integer
Dim x As Integer, SeqNo As Integer
Cnt = Range("b" & Rows.Count).End(xlUp).Row 'Total column
Expand = 1900
Repeat = Int(Expand / Cnt)
x = 1
SeqNo = 1
For i = 1 To Expand
    If Not i Mod Repeat = 0 Then
        Range("c" & i) = SeqNo
        Range("d" & i) = Range("b" & x)
    Else
        Range("c" & i) = SeqNo
        Range("d" & i) = Range("b" & x)
        If x < Cnt Then x = x + 1
    End If
    SeqNo = SeqNo + 1
Next