Function Help
 

I have a spreadsheet that has the following columns and rows:

ReceiptId ReceiptOwner TransactionDescription Debit Credit
62470 Person Name Bank Draft Payment 64
62470 Person Name Unity Transaction 64
Person Name Count 2 1

I would like to write a function or macro or something that tests to see
that both the Bank Draft Payment and Unity Transaction are available to the
"Person Name Count". If both are not available, then I would like to write
the Debit value into a separate column to the right of the Credit column.

Is there a way to write this for multiple rows also? I'm going nutty
thinking about it.