Copy data from column D to C

Hello,


Column C and D contain account number but not all row has data in D. All files has a least one account number for each row and some may have two. For the row that contain data in D, I need excel to insert a row and copy that data to C.

For example: If row 2 has two account number, in C2 and in D2. I need excel to insert a row and copy data in D2 to C3, then delete D once all data has be moved to C. After this is done, delete the row that contain duplicates in C.

Please help me with the VB code