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Default Extract Data into a Summarized form

Hello Experts,
There are 6 steps needed in my question of how to pull data into a new
journal entry [Summary] tab:
1) How do you skip through the "" (blanks) and the zeros within column
[M], and extract each of the values? I have named this range as
[Values], current tab name is [Depreciation].

For each of the value that is extracted, on the corresponding row;
2) Go to column E (Debit account), copy and paste to the Summary tab.
3) Go to column F (Credit account), copy and paste to the Summary tab.
4) Go to column A (Description), copy and paste to the Summary tab.

5) In the Summary tab, inverse the extracted value from Step 3 to
represent a Credit entry.
6) Leave a blank row; then repeat all steps until no further values are
available.

The end result of the Summary tab would look like this:
Letters represent the Column. Numbers represent the steps above.

Starting at Row 5
(A) 51100 [step 2],(B) insert this function to Lookup the account code's
description
[=INDEX(Accounts!$A$1:$C$777,MATCH(A5,Accounts!$A$1 :$A$777,0),3)]
(G) 20,000 [step 1]

Row 6
(A) 18720 [step 3],(B) insert this function to Lookup the account code's
description
[=INDEX(Accounts!$A$1:$C$777,MATCH(A6,Accounts!$A$1 :$A$777,0),3)]
(G) -20,000 [step 5]

Row 7
(B) Building Depreciation for 10 years [step 4]

Row 9
(Blank Row in between). Loop all steps until no more values found within
[Depreciation] tab's [Values] range.


Your help is great appreciated.

Thanks in advance,
Ricky

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