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Default Can a "what if" statement be used to insert cells?

I have side by side reports of thousands of lines of similar data. There may
be multiple lines pertaining to the same id#--one side may have 3
transactions for an id#, where the other may have 4, causing me to need to
bump the cells down on one side to keep matching id#s lined up side by side.
Can I use a helper column with a "what if" statement to insert cells? If so,
could you give me an example? Thanks in advance.
 
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