When I import data from my accounts package it is not lined up( 2nd row
data,2nd import A-D, a line would need to be inserted) against data
which is previously imported. How can I line the rows up, as I need to
subtract these from each other?

A B C D A B C
D
Cost Code A/c Code Detail Amt CC A/C Detail Amt
135 8137 Wages 846.02 135 8137 Wages 846.02
135 8138 Training 572.00 136 5842 Admin 251.00
136 5842 Admin 251.00 136 5843 Misc 234.02