I have a spreadsheet that has the following account numbers in two columns:
The 4XXXX series represent Revenue and the 5XXXX series represent COS.
I am trying to insert a row for the subtotal based on the change in value for the second character in either column.
i.e In the example above, I would insert a row in between 43001-023 and 52000-904 because the account number has the number 2 as its second character instead of the number 3.
Your sample data from the question has no entry for 52000-904.
Please post a sample file with sample input and the expected result given that sample input, along with a clearer description of what you are trying to do.