gary c wrote:

http://pastebin.com/KT7Q06Qa

[In the future, please quote the post you're replying to.]

If this is a one-time worry, I'd suggest doing it by hand, especially if
that's the entire spreadsheet you posted. You'd have it done in a minute or
two.

If not, go ahead and do another pastebin of how you want the data to end up.

(Do you really have unpaid taxes going back 40+ years?)

--
Another week of unusual disappointments.