Delete rows where same refno in col and sum of col same with sum up of another col

[ericlim1963]

<TABLE style="WIDTH: 368pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=490 x:str><COLGROUP><COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 2596" width=71><COL style="WIDTH: 85pt; mso-width-source: userset; mso-width-alt: 4132" span=2 width=113><COL style="WIDTH: 49pt; mso-width-source: userset; mso-width-alt: 2377" width=65><COL style="WIDTH: 48pt" span=2 width=64><TBODY><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 53pt; HEIGHT: 12.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" height=17 width=71>Date</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" width=113>Particulars</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 85pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" width=113>Desc</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 49pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl25 width=65>RefNo</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl25 width=64>Debit</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl25 width=64>Credit</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl24 height=17 align=right x:num="40638">05/04/2011</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">tan ah kow</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">sales</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: yellow; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl26 align=right x:num>1240</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: lime; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl27 align=right x:num>800</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl24 height=17 align=right x:num="40639">06/04/2011</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">tan ah kow</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">pmt</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: yellow; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl26 align=right x:num>1240</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: lime; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl27 align=right x:num>500</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl24 height=17 align=right x:num="40639">06/04/2011</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">tan ah kow</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8">pmt</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: yellow; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl26 align=right x:num>1240</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: lime; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl27 align=right x:num>300</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" height=17></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8"></TD></TR></TBODY></TABLE>
how to write code if in the case above?
same refno in col
total sum of col debit same with
total sum of credit
then delete rows

thanks for help