I need a macro to find cut and paste data to new cell
 

I have data that I have exported to excel that I need to reformat to be able
to create a pivot table to check for duplicate entries.
On importing the data which is in the form of journal entries the memo line
is stting above the journal numbers in column D. I need to find all of the
comments and cut and paste them to column C. The comments are not all the
same but do contain the same word "To" in the comment. The journals are not
all the same size and so the comment line does not appear at regular
intervals. Any help appreciated as I am very new to VBA