Match, align, find sum for columns

Attached is a sample of the lists. The first sheet is what it currently looks like and the second sheet is what it should look like.

- I need to match column A and D
- In column D, there's an extra zero at the beginning of each number
- If there's no match, insert a blank row and shift cells down to align columns
- (Optional) If there's a match, in column C, find the sum of B and E. This is optional because I can use a formula for that.

If you have suggestions for a formula to match/align columns, I'd appreciate that, too. None of my formulars work so I'm hoping macro would to the trick.

Thank you in advance!

VBA　solution.

I had this error when I ran the macro. Please help!

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It worked like a dream. Thank you very much for your help!