Show the column header to a row if there is value in cells of that columns without VBA

Question

Update 1:

Because my question is not clear, so I post second example

Because row

Answer 1

for a particular table which is relative small table with countable number of columns (i.e 3) try this

=IF(COUNTA(G8)>0,"Column 1",IF(COUNTA(H8)>0,"Column 2",IF(COUNTA(I8)>0,"Column 3",""))).  

my question is what if you have table contain 20 or 100 columns?