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Default creating sub-sheet

I download my bank statement from the internet onto a spreadsheet, then code
the items for accounting purposes. Is there any way that I can create a
'Sub-sheet' that enables me to split some statement items into several
account codes without inserting whole rows to show the split? eg. an item on
bank statement is $1,000. I want to keep the total visible in its original
location but be able to split the transaction into say stationery $100 &
computer $900 and have those split accounts available to accumulate through
SUMIF function in another sheet.
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