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Default GL Codes

I have a 2008 trial balance (on its own worksheet) and in Column A consists
of all the GL codes.

In my 2007 trial balance (on its own worksheet), I also have Column A as all
the GL codes.

However, 2007's list of GL codes is not as long as 2008's list of GL codes.

Question: How can i make 2007's worksheet display all of 2008's GL codes and
keep the GL codes that overlap with 2007?

 
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