I don't know how you plan to do the "strike out" bit. In this example, I used
a back slash as the 5th character
=TRIM(REPT("||||\ ",INT(A1/5))&REPT("|",MOD(A1,5)))
Try this:
=REPT(REPT(CHAR(134),4)&" ",INT(A1/5))&REPT("|",MOD(A1,5))
In Arial, 17 becomes ???? ???? ???? || . If you want a more vertically
centered strikethrough, you're on your own.