Sub main()
Dim Count As Integer
Dim Group As Integer
Dim NumGroup As Integer
Dim Mods As Integer
Dim Num As Integer
Dim X2 As Double
Dim X3 As Double
Dim X As Integer
Dim i As Integer
Dim j As Integer
Dim CC As Integer
Dim strX As String

Count = 17
Group = 3



strX = ""
Mods = Count Mod Group
Num = Int(Count / Group)

X2 = Mods / Num


j = 1
CC = 0
For i = 1 To Count
  CC = CC + 1
  If j <= Mods Then
    X = Num + 1
    X3 = 0
  Else
    X = Num
    X3 = X2
  End If
  
  
  
  NumGroup = Int(i / X + 0.9 - X3)
  
  If NumGroup <> j Then
    CC = 1
    j = j + 1
  End If
  
  strX = strX & i & " "
   If CC Mod X = 0 Then
        strX = strX & vbCrLf
   End If
     
Next

MsgBox strX
End Sub