I need to combine different Trial balances.

Column A has the account number listed, colum B states if that account is a
header or data row, column C is blank , Column D has the account name, column
E has a reference if it is "B" Balance sheet Item or "P" if profit and loss
item and column F and G have the relevant numeric data (Debit for Column F
and Credit for Column G)

What I want to do is incorporate ALL the sheets into one under the different
header rows. (most not ALL header rows are the same in the trial balances)

Can this be done
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Thanks,
TKA