Accounting issue

Hi Guys,
I have tried to sort out this ‘accounting’ issue but I couldn’t. In the attached excel file I need to modify the original sheet to look like the ‘Desired’ one. The only difference here is how the debit/credit accounts are placed – in the original sheet all accounts are situated in one column whereas I want to paste them in two columns and the USD amount to be in one. What is essential here is that each entry has to be balanced, i.e. debit side to equal the credit one.
I have such files as the original sheet which contains thousands rows and it would be great it they could be easily modified as ‘desired’, if possible.
Let me know if you need more details.
Thank you very much indeed.