Convert Data With ROUNDUP And ROUNDDOWN Functionality Using VBA

I've got a data dump that must be edited/converted prior to pushing it into a different main frame system. There can be NO decimals in the end result. Here's the challenge:

______Col A____Col B___Col C___Col D____Col E
Row1__TOT_____1Q_______2Q_____3Q______4Q_____
Row2__20.00____5.00_____5.00____5.00____5.00___
Row3__26.00____6.50_____6.50____6.50____6.50___
Row4___0.00____0.00_____0.00____0.00____0.00___
Row5_139.00___34.75____34.75___34.75___34.75___
Row6__13.00____3.25_____3.25____3.25____3.25___

Starting on Row 2, there's a break down of 4 quarters of data divisible by 4 using the whole number TOTAL of Parts in Col A.

The analyst must first break it down into 4 parts (as done in Col B through E). Then, round up and down appropriately to ensure that NO DECIMAL data is entered into another main frame system.

Can't copy one formula downward because if it ends in .50, the up/down sequence is diff from how it would be rounded if it ended with .75.

Need vba to be smart enough to evaluate "IF" and apply "THEN" according to what it sees in Col B's data and convert B, C, D and E appropriately. (I will tie this to a button within a toolbar to run the macro/vba when the conversion of B thru E is needed.

EXAMPLE:
IF B's data ends in: xx.00 or xx.50, then convert those 4 quarter's data accordingly:
ROUNDUP, ROUNDdown, ROUNDUP, ROUNDdown, (this one doesnt really matter but works)

IF B's data ends: xx.25, then convert those 4 quarter's data accordingly:
ROUNDUP, ROUNDdown, ROUNDdown, ROUNDdown,

IF B's data ends: xx.75, then convert those 4 quarter's data accordingly:
ROUNDUP, ROUNDUP, ROUNDUP, ROUNDdown,

Using ROW 6 as an example for how to handle xx.25's:
B6 would convert up to 4
C6 would convert down to 3
D6 would convert down to 3
E6 would convert down to 3
TOTAL after conversion = 13