Serial Number in column leaving rows which has 0 amount

Hi There,
I am not that good in excel. There is no doubt being new, I need your help indeed and I appreciat that. I have a worksheet of statment where two particular columns are serial number and amount. I would like to serial them in a way that the row under amount carries "0" should not carry a serial number but to the next.
The sample file I have created i.e. A for serial number and C for amount
- row 2nd does not have amount and 3rd does have amount therefore, 3rd row will carry 2 number in and 2nd has to leave either blank or 0

Thank you very much and looking forward for your help

Hi Soren,
That's wonderful....it worked!
Thanks a lot for your help.