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Default Summary table for cell comments (updatable)

I was wondering in someone couild help me with some code.

I have a spreadsheet in which I have step numbers descending in column A, an
associated descriptive operation in column B and a material in column C.

The three columns encompass cells A18:C87.

I enter cell comments into various cells down in columns B and C and
sometimes a particular row may have cell comments in both Column B and C.

What I would like is to have a summary table which reads down columns A,B
and C and summarizes which steps have comments and what the comments are.

The summary table would have the step number in Column Q and the comments in
Column R(starting in Q2/R2). As mentioned above, some of the step numbers
would be entered twice in the summary table reflecting the presence of
comments in both B and C for a particular step.

Ideally I would want to be able to clear and update the summary table when I
insert new rows or move rows around in the range A18:C87.

Can anyone help?
 
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