IF cell does not equal 140 then add missing amounts to multiple cells

Been using a combination of google sheets and excel for sometime but am stumped by a query.

I am unsure if I need an IF function or SUMIF fiction as well as the formatting.

Simply. In column E all cells need to equal 140. In the event a cell does not equal 140 the miss amount will need to be divided by 3 and added to the cells below it.

CELL E1 is 140 CELL E2 is 140 CELL E3 is 110 CELL E4 is 150 CELL E5 is 150 CELL E6 is 150 CELL E7 is 140 I hope this makes sense And thank you in advance.