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Default Formatting Data Lists

When I import data in cloumn A from my accounts package it is not lined up
against Column B which is previouly imported(expense code 102 is missing).
How can I line the rows up, as I need to subtract column A from column B
figures ?
A B
101 Wages 101 Wages
103 Adverts 102Training
104 Motor Expenses 103 Adverts
105 Light & Heat 104 Motor Expenses

 
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