Convert and merge a small text file into a spreadsheet

We have a 440 row by 15 column text file that needs to have some columns merged and outputted into Excel or Macintosh Numbers format. The current 15 columns need to be merged in 7 columns. 1) Date, 2) Security Description 3) CUSIP # 4)Transaction Description 5) Quantity 6) Price 7) Amount The items listed in the "Amount" column as "Bought" in the "Transaction Description" column need to be a positive number. In the same column the items listed as "Sold" need to be a negative number in order to sum the column. I will send a pdf scanned from an original statement so that the format needed can be seen. Please advise. Thank you.