You can shift Cells Down in Excel by right-clicking, clicking and dragging, via the Home tab, using Shift-Click-Drag, Right-click and drag, Inserting copied cells, etc.

If you want the entire Long-term debt account listed on row 7, simply select cells A7:A8. Go to Home on the Ribbon, go to the group Editing, click the dropdown arrow next to Fill, and choose Justify.

Learn how to how to increment numbers when value changes in another column. You can automatically fill increment cells in Excel such that the increment value across each cell remains constant.