I am working with Excel 2003

I have a spreadsheet with a list of Employee Names in column A, and a list
of Employee Numbers in column B.

I would like to be able to move all of the Employee Numbers into comments
for the coresponding Employee name. Is there a way to cut/paste/insert and do
this? I tried copying and then pasting special using the Comments option, but
it didn't do what I want...

This seems like it would be a very basic and usable function, does it exist?