Customizing SAP Download in Excel

[Shams]

Folks,
The following is a sample of how the data is downloaded from SAP into Excel:

Column A

50000 Free Goods Tax
57001 Free Goods Tax from SD
50023 Billboard Production
50052 Consumer Sampling
57002 Miscellaneous Expenses
50023 Billboard Production
50024 Sampling
57003 FTC 2008


Basically Column A displays both G/L Account and Order # where G/L is
represented first with no leading spaces and Order # is represented with 3
leading spaces (e.g. 57001)

I am trying to take the Order # and show it in another column where for
example, 57002 and 57003 can be shown in the following way:

Column A Column B
57002 Miscellaneous Expenses 50023 Billboard
Production
57002 Miscellaneous Expenses 50052 Consumer
Sampling
57003 FTC 2008 50023
Billboard Production
57003 FTC 2008 50024
Sampling

What I tried to do was insert a column to the left of the existing column
and then do a formula as: (if(left(b2,1)=" ",mid(b2,3,5),left(b2,5))

All this is doing is literally lining up the G/L and Order # in the new
column..I am looking for a way where I am only getting the Order # in the
first column and the G/L Description in the 2nd column. In my data
arrangment the same G/L can repeat itself across different Order #

Short of actually deleting rows..what could be a good approach to achieving
my data representation? I will appreciate any pointers. Hopefully, my
example is clear enough. Thanks.

Regards,
Shams.