copy data infront of MRN number to the another file but only specific data

[keshavtale]

you can see in target file there is value in cell N8 value is 2738 this same value is present in source file
in cell A43 that value is M2738 in that both values only difference of M so treat that both values as
duplicate by excludin M then in source file front of that M2738 in cell B43 had some data copy that data in
target file in front of value 2738 but paste it in cell P8, then do that same process for Cell C43 and paste
that value in target file in cell Q8, then do the same process for data which is in file source file in cell R43
paste that data in target file in cell R8 , then do same process for cell D43 and paste it in target file in cell
S8 be remember we do that above process for value 2738, do same thing for value 2740, 2741, 2742 which values same
in both file just difference of M letter , see before after sheet so you can easily understand
so please give me VBA code for above process