How do I change horizontal cells to vertical

[JMP]

I need to merge rows onto a template I have created as my company's mail log
it needs to look like this

Row A Row B
Row C
Row D (not always something in this column)
Row E,F,G

Row A is a certified number that needs to be next to Row B
The 2nd column is sort of left center on the page

 

[Gord Dibben]

Rows have numbers.

Columns have letters.

Which would you like to work with? Rows or columns?


Gord Dibben MS Excel MVP