statement reconciliation

For the data uploaded.

Sub test()
    Dim a, b, e, i As Long, ii As Long, n As Long, t As Long, w, dic As Object
    Set dic = CreateObject("Scripting.Dictionary")
    a = Sheets("statement").[a4].CurrentRegion.Value
    For i = 2 To UBound(a, 1)
        If Not dic.exists(a(i, 3)) Then
            ReDim w(1 To UBound(a, 2) * 2 + 1)
        Else
            w = dic(a(i, 3))
        End If
        For ii = 1 To UBound(a, 2)
            w(ii + IIf(a(i, 2) >= 0, UBound(a, 2) + 1, 0)) = a(i, ii)
        Next
        dic(a(i, 3)) = w
    Next
    ReDim a(1 To dic.Count), b(1 To dic.Count)
    For Each e In dic
        If dic(e)(2) + dic(e)(6) = 0 Then
            n = n + 1: a(n) = dic(e)
        Else
            t = t + 1: b(t) = dic(e)
        End If
    Next
    If n Then
        ReDim Preserve a(1 To n)
        With Sheets("reconciled").Columns("a:g")
            Intersect(.Cells, .Rows("5:" & .Cells.SpecialCells(11).Row)).ClearContents
            .Rows(5).Resize(n) = Application.Index(a, 0, 0)
        End With
    End If
    If t Then
        ReDim Preserve b(1 To t)
        With Sheets("unreconciled").Columns("a:g")
            Intersect(.Cells, .Rows("5:" & .Cells.SpecialCells(11).Row)).ClearContents
            With .Rows(5).Resize(t)
                .Value = Application.Index(b, 0, 0)
                .SpecialCells(4).Delete xlShiftUp
            End With
        End With
    End If
End Sub