Transforma journal entrries to standart format...

Hello Friends,

I have some journal entry database which must be transformed like in uploaded files. (But could not think how).
In first sheet, there are Accounting numbers with a description it must be split like in sheet 2.
Then there are debit and credit entries, but in one column which must be transformed like in sheet 2.

Thanks in advance,(it is very important for me).

So, in sheet2 firstly I extracted numbers from sheet 1 separately and text separately. (This is not my problem at all). The case is that, I need for example for A6:A8 debit entries to be correspondent with cell A9 "5100" account with the same amounts which is in total 301.79. And when accounts has credit entries to be correspondent with debit accounts with the same amount...