How to Match Columns and Leave Gaps Within

[peaceeasy]

So I'm trying to match up index columns with data columns, and line them up so same index matches up by row, and if there is no column, blank is inserted. What I've been doing so far is inserting and moving cells down to compensate for missing indexes from the other column. Example:

INDEX_X________DATA_X_______INDEX_Y_________DATA_Y
1______________A_____________2______________B
2______________B_____________3______________C
4______________D_____________4______________D
6______________F_____________5______________E

So_they_line_up_like:

INDEX_X_____DATA_X_____INDEX_Y_____DATA_Y______DATA_X+Y
1___________A____________________________________A
2___________B___________2___________B____________B+B
________________________3___________C____________C
4___________D___________4___________D____________D+D
________________________5___________E____________E
6___________F____________________________________F

All help in method is GREATLY appreciated. (If you know accounting, I'm trying to line up accounts from different periods and summing up horizontally, however some periods add/remove accounts, so they don't line up nicely.)