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 of table below (note the
Code has upper and lower cases)

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