I have numbers in a colum from L5-L12, which range from 44 to 26. I'd
like a function that will fill in the corresponding ranking in the M
column next to it.

Since 44 is the largest number, I'd like it to put "1" in the M cell
next to it. The next largest number is 43, and I'd like that to get a
"2". And so on. It is possible for numbers to be repeated. In that
case, I'd like it to judge which is the "largest" by selecting the
larrger number from the corresponding K cell in the same row.

So, it looks like this now:

K           L           M

2    35
9    44
8    42
1    22
1    30
9    43
6    43
3    26

I'd like it to provide the results like this:

K          L           M

2    35    5
9    44    1
8    42    4
1    22    8
1    30    6
9    43    2
6    43    3
3    26    7

Due to the calculations involved, K numbers will never be the same,
and that's why they're the tiebreaker for L.

Jenny