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Sub Test()
    Range("K1").Select
    ActiveCell.FormulaR1C1 = "=IF(RC[-3]="""",RC[-8],RC[-3])"
    Range("K1").Copy
    Range("K2:K15").Select
    ActiveSheet.Paste
    Range("L1").Select
    ActiveCell.FormulaR1C1 = "=IF(RC[-3]="""",RC[-8],RC[-3])"
    Range("L1").Copy
    Range("L2:L15").Select
    ActiveSheet.Paste
    Columns("K:L").Select
    Selection.Copy
    Selection.PasteSpecial Paste:=xlPasteValues, Operation:=xlNone, SkipBlanks:=False, Transpose:=False
    Columns("H:J").Select
    Range("J1").Activate
    Application.CutCopyMode = False
    Selection.Delete Shift:=xlToLeft
    Range("A1").Select
   
End Sub