I have a table like this:

ID Code Notes
BOX549 a2 Drop
BOX355 aA Drop
BOX355 AA Add

I am trying to find a formula for "Notes" column in the table below that
will produce these results. Please note that the Code can have upper and
lower case alpha values.

Code ID Notes
a2 BOX549 Drop
A3 BOX355
AA BOX355 Add
aA BOX355 Drop
Aa BOX355


Thank you in advance.