Hi,
Remove duplicates would not work in this case to remove the duplicates because your subject column has different entries for the same ID which wont let you to remove the duplicates.
Please find attached the solution file, i developed a small macro which will take care of this problem for you. When you open this file, enable the macro and click on the button provided in the file.
Hope this helps...
If you are happy with the solution, click on the left hand bottom corner "star" icon.
Thanks,
Hariharan
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