Correct word wrap issues in data imported from a text file

I am trying to come up with an easy way to edit the results of a text file import which wraps the description column (B) thus generating a new row in the sheet. The perfect function would look for a blank in column A, add the data in column B to the data in column B above it, then delete the row with the blank A. It would also have to account for the fact that some of the wraps generate multiple rows (line 46, 56 and 59 of the attached sample). The complete import is in excess of 5k rows so doing all this manually is not very pleasant. Any help is (as always) GREATLY appreciated!