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Default Moving cells and deleting rows

What is the best way to move the account number and name down one row and
then delete the row where the account number and name were?

Acct # Name
2077 David Aaronson Previous Balance: $604.89 Pymts/Adj: $604.89
New Charges: $269.34 Ending Balance: $269.34
Amount Due: $269.34 Balances by Age: $269.34 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00
46 Steve Albert Previous Balance: $708.96 Pymts/Adj: $318.96 New
Charges: $365.93- Ending Balance: $24.07


Thanks in advance for any help.

Jim


 
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