MIS Excel VBA Macro Tips-2

Sub VBA_tips2()
For Each cell In Selection
cell.Value = cell.Value & vbNewLine & Range(cell.Address).Offset(1, 0).Value
Next cell
End Sub

supporting File.
https://drive.google.com/file/d/1yQL0CQGatFfrPyeA8s27a0RpMAIs04Xr/view?usp=share_link