I have three columns of data:

A Category
B Sub-category
C Data

It looks like this:

A B C
1 Telephone IT 40.00
2 Finance 15.00
3 HR 20.00
4 Postage IT 0.00
5 finance 10.00

I need to copy A1 to A2 and A3 and A4 to A5. How do I do this without
having to copy and paste?

Thank you

Am,anda