I have a list of Account and phone numbers that looks like this

A B C
1 2302009591 SMITH
2 2302009591 (123)123-0000
3 2302009591 (123)123-1000
4 2302009912 SAMS
5 --------- (123)123-1001
6 2302009949 HUGHES
7 2302009949 (123)123-1999
8 2302009947 WILLIAMS
9 2302009947 (123)123-2000

I want to create a macro that searches for the " ---------" and replaces it
with the account number directly above it. For example in this case A5 would
be replaced automatically with the results in A4. But since there are
multiple occurance of " ---------" and each time I run this report those
occurances are on in different rows, I need something that will do this
replacement no matter what row this occures on. Can anyone help?