Hi
I need some help with offset formula. I have the following data:

Trans # Account Debit Credit
1066 Services 340
A/R 357
1174 Cah 14.27
GST Payable 0.27
Entertainment 14
1749 Cah 100
GST Payable 7
Phone 38.56
Cell phone 32.5
1780 Cell phone2 21.94
Bank 25
Account 20
Account 5

I need to have each item on one line

# Dr $ Dr Cr $ Cr Dr $ Dr Dr $
Dr Cr $ Cr
1066 A/R 340 Services 340
1174 GST Pble 0.27 Cash 14.27 Entertainment 14
etc
How should I proceed?

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Greatly appreciated
Eva