I suggest you check the before & after screenshots more closely. With 01-08-2018, for example, you'll see that all dates are now aligned to the top of the cell and, where it previously didn't, the first line of each multi-line cell has been moved to the previous row (see especially the narration column).

The process relies on the affected rows having two or more paragraphs in each cell, so it isn't foolproof and the results will still need visual checking, particularly for the cheque column.

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]

I checked the data after running the code. Only that particular row is right. All the other rows are not affected by the code. This is just a sample data. Imagine where there are more than 500 rows of data, then I will have to clean each and every row to get it right. If the sample data works accurately, I could try it on the original data.
As the document is converted into pdf and I am trying to convert the pdf to document once again, there has to be some way to get each transaction separated from each other at each change in date. I am just trying to know and understand the pattern how it was done.
The option in word document is also giving the same result if I convert it to table.