Dividing a list into thirds

[Dave]

I have a list of handicaps from large to small in B3:B26. In column C I would
like to put these numbers into equal thirds. I.E.:
B C
9 3
8 3
7 3
6 2
5 2
4 2
3 1
2 1
1 1

Thanks in advance!
Dave

 

[Teethless mama]

=ROUNDUP(B3/3,)

copy down as far as needed