Delete the trailing sign "/ /" & merge number with "/" and cancel merged cells

Hi guys .
I search for way to arrange data as I put it in LIST sheet.
in SH1 sheet data are not arranged .
I need fixing somethings :
1- any merged cells in any column should be cancelled
2-in column C there cells are divided for each individual cell like "/" & A4710 as in example . I want merging
and write some words " SALES INVOICE NUMBER" to become SALES INVOICE NUMBER / A4710 as in LIST sheet
3-if there is two from "/ /" should delete one of them to become one "/" when merge with number
4- should add TOTAL word in last row for column C .
thanks in advance

According to your attachment a starter VBA demonstration to paste only to the SH1 worksheet module :

PHP Code: 

Sub Demo1()
    If [A3].MergeCells And (UsedRange.Rows.Count And 1) Then
        Application.ScreenUpdating = False
        UsedRange.UnMerge
        UsedRange.WrapText = False
    With Cells(UsedRange.Rows.Count, 1)
        .Resize(, 3).Borders(8).Weight = 2
        .Resize(, 3).HorizontalAlignment = 7
        .Resize(, 3).Interior.Color = 15921906
        .Font.Bold = True
        .Font.Size = 10
        .Value = "T O T A L"
    End With
    For R& = UsedRange.Rows.Count - 1 To 4 Step -2
        Cells(R - 1, 3).Borders(8).LineStyle = 1
        Cells(R - 1, 3) = "SALES INVOICE NUMBER / " & Trim(Cells(R, 3))
        Rows(R).Delete
    Next
        UsedRange.Columns(3).AutoFit
        Application.ScreenUpdating = True
    End If
End Sub 


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Hi Marc again ,
your code works as I want .
thank you so much .