Moving rows to merge with column underneath

[Mnet]

Please help....I'm new to VBA scripts in excel. I have written a script to convert a MYOB excel spreadsheet to a usable excel spreadsheet. Example....
From

dummy.png

To

PO Number.png

The problem is if there is double rows the script don't work 100%....Please help.

Please find attached my script......

Thank you!!

[oeldere]

1) post code between tags, according to the forumrules.

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2) You get better result on your question if you add a small excel file, without confidential information.

Please also add the expected results manualy in your file.