Avoid extra line in laravel loop made by key numbers

I have a function that generates excel file from my data like screenshot below

onw

There are 2 sets of issues here (yellow and blue)

Yellow: The columns should start from row #2 where it has 1 as A2 value

Blue: My code somehow adds extra line for each data object which was 1 at first then became 2 and so on… (so for each set of data it adds extra 2 empty rows)

Code

here is my loop part that is in charge of printing data as you see in screenshot above:

$no = 2;
foreach ($br as $key => $value) {
    $no = $no + $key;
    $sheet->setCellValue('A'.$no, $key+1);
    $sheet->setCellValue('B'.$no, $value->va_number);
    $sheet->setCellValue('C'.$no, $value->customer_name);
    $sheet->setCellValue('D'.$no, $value->cabang);
    $sheet->setCellValue('E'.$no, $value->payment_date);
    $sheet->setCellValue('F'.$no, $value->payment_amount);
    $sheet->setCellValue('G'.$no, $value->br_no);
    
    $dtl = DB::table('bank_receive_dtl')
    ->join('inv','inv.id','=','bank_receive_dtl.inv_id')
    ->where('bank_receive_dtl.br_id','=',$value->br_id)
    ->select('bank_receive_dtl.*','inv.inv_no')
    ->get();
    foreach ($dtl as $key => $item) {
        $no ++;
        $sheet->setCellValue('H'.$no, $item->inv_no);
        $sheet->setCellValue('I'.$no, $item->payment_amount);
    }
    $no--;
}

The problem caused by $no ++; and $no--; in second loop where some of my objects have multiple invoice numbers as you see.

PS: Here is what ideal final result should be look like except coloring part :)

two

Can you point me to the part that I’ve made mistake?

Update

Yellow issue is solved by moving $no ++ at the bottom like this:

foreach ($dtl as $index => $item) {
  $sheet->setCellValue('H'.$no, $item->inv_no);
  $sheet->setCellValue('I'.$no, $item->payment_amount);
  $no ++;  // <--moved down here
}

Blue issue still remains.