I have two columns of data, each tied to the accounts they were recorded in. (Four columns total.) The first data set (the budget) is aligned with all numbers in our chart of accounts (400, 401, 402, 403, etc., through 499). The second set of data has numbers in only some of those accounts (409, 417, 463, etc.), in other words, only those accounts where expenses have occurred. I want to align the second set of data (expenses) with their proper budget lines, so that the 401 expenses line up with the 401 budget line, etc. When this function is complete, I will have 4 columns: Column A is the complete chart of accounts (400, 401, 402, 403, etc.). Column B is the budget for those accounts. Column C is the accounts which have actually been used (409, 417, 463, etc.), now lined up on the same lines with their proper accounts, not all grouped at the top of the sheet beside 400, 401, etc. The fourth column will be the expenses which occurred in the accounts which were actually used. These expenses have shifted downward on the sheet, still tied to their proper account numbers.