https://naiwaen.debuggingsoft.com/2014/07/vba-merge-%e0%b9%84%e0%b8%9f%e0%b8%a5%e0%b9%8c-excel-%e0%b8%ab%e0%b8%a5%e0%b8%b2%e0%b8%a2%e0%b9%84%e0%b8%9f%e0%b8%a5%e0%b9%8c/