How to divide/distribute Total count of each item to defined parts

Question

sorry if subject of my question is not clear what i mean, i had problem for defining subject for this question.
I have a list that shows how many books we have for each PO No. (Sorted by PO No.) Like below:
now i would like to to divide/distribute books to boxes.
books have book no for each po no. for example if we have for po-0001 , TOTAL books=12, i mean we have different  books from book no 1 of 12 until 12 of 12
LIST 1:
PO No                  
TOTAL BOOKS
PO-0001              
12
PO-0002              
15
PO-0003              
26
Now I would like to distribute/divide these books to boxes and each box gets maximum 10 books. Like below list
LIST 2:
BOX NO                               
BOOKS                 
PO 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 these items like below 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
BOX NO                               
BOOKS                 
PO NO
0002                      
BOOK 11~12       PO-0001
0002                      
BOOK 1~8           
PO-0002
Please help how I can produce automatically list 2 from list 1 by query or coding.

Answer 1

Thanks, your answer was very helpful for me but actually I would like “Box No” increased sequentially until capacity of box is full, even when put in one box , books from two or three “pono”.
Now “box no” starts from “1” when dividing “total books” of po no. is finished.
 I mean when PONo, TotalBooks are like below:
PONo                   
TotalBooks
Po-0001               
2
Po-0002               
11
Po-0003               
3
Po-0004               
6
Your Query  returns :
PONo
TotalBooks
CountOfBoxes
    BoxNo
     BooksPerBox
      StartNo
     EndNo
po-0001
2
1
1
2
1
2
po-0002
11
2
1
5
1
5
po-0002
11
2
2
6
6
11
po-0003
3
1
1
3
1
3
po-0004
6
1
1
6
1
6
I would like query returns like below:
PONo
TotalBooks
    BoxNo
      StartNo
     EndNo
po-0001
2
1
1
2
po-0002
11
1
1
8
po-0002
11
2
9
11
po-0003
3
2
1
3
po-0004
6
2
1
4
po-0004
6
3
5
6