When j = 1 there is no such thing as an array index = 0.333...
For j = 1 To 19 Step 3
           c00 = c00 + Val(.Column(j + 0))

If j = 1 then 
   i = 0
Else
    i = j / 3
End If

           sp(i) = Val(.Column(j + 1))
           sq(i) = Val(.Column(j + 2))
Dont Understand HOW to Program The Dim Function
Type/enter "Dim" onto a VBA code page. Place the cursor inside "Dim". Press F1 while connected to the Internet. Repeat for each Term you don't understand.

ps: Knowing "Dim" for VBA is like knowing "+" when learning arithmetic.