I am aware that Excel VBA is able to copy text files line by line.

However, is it possible to test that certain columns in the text file
has information and to store that data(1) in a variable.
Thereafter, on another line, get the data(2) and print both data(1)
and data(2) on one line in an output text file.

eg:

Original Aging Text File has

Cus No Customer Name Invoice No Total Current 1 Mth
10001 ABC Shoe Shop Pte Ltd
A1000101 100.00 100.00
A1000102 200.00 200.00

New Output Aging Text File (Or directly to Excel)

Cust No Customer Name Invoice No Total Current 1 Mth
10001 ABC Shoe Shop Pte Ltd A1000101 100.00 100.00
10001 ABC Shoe Shop Pte Ltd A1000102 200.00 200.00

Thanks in Advance
Tony S