Hi Marc,

Really sorry that I was not able to address your doubts. Maybe my skills in VBA/ programming is not adequate and hence am unable to get your point in particular. Let me try my best again.
1) Sheet in Post #12 is the actual layout of the sheet. I would like the results to appear in Column L (Net Entered)
2) There are several Credit amounts (Column K) for individual Debit amounts (in Column J) as per sheet in Post#12
3) For an individual Debit amount in Column J there could be as much as 7 credit amounts (sum) in Column K. However I believe you said this seems unfeasible on an old laptop or on a slow one. Also this probably leads to a Level 7 item on your debit side while you can go up to a maximum of only level 2 in your system.

I am okay if you are able to give a solution up to level 2 on the debit side. We will do it manually from thereon. So if you can provide a code based on the Sheet in Post #12 it will be helpful.