The are more elegant ways to do it with loops, but here is the crude method, a recorded macro.

What is does is copy/paste the order number between all three instances, then it stacks all the data and sorts by account number.

Of course it leaves the extra account numbers, and doesn't delete rows that are otherwise blank. Also, if order is vitally important sorting will probably change at least the order number order.

This code goes in the VBA editor, some help here if you need it: http://www.excel-easy.com/vba/create-a-macro.html.

Sub Macro4()
'
' Macro4 Macro
'

'
    Columns("E:E").Select
    Selection.Insert Shift:=xlToRight, CopyOrigin:=xlFormatFromLeftOrAbove
    Columns("J:J").Select
    Selection.Insert Shift:=xlToRight, CopyOrigin:=xlFormatFromLeftOrAbove
    Range("O1").Select
    Range(Selection, Selection.End(xlDown)).Select
    Selection.Copy
    Range("J1").Select
    ActiveSheet.Paste
    Range("E1").Select
    ActiveSheet.Paste
    Range("O1").Select
    Range(Selection, Selection.End(xlDown)).Select
    Range("K1:O7").Select
    Range("O1").Activate
    Application.CutCopyMode = False
    Selection.Cut
    Range("J1").Select
    Selection.End(xlDown).Select
    Range("F8").Select
    ActiveSheet.Paste
    Range("J1").Select
    Range(Selection, Selection.End(xlDown)).Select
    Range("F1:J14").Select
    Range("J1").Activate
    Selection.Cut
    Range("E1").Select
    Selection.End(xlDown).Select
    Range("A8").Select
    ActiveSheet.Paste
    Range("E1").Select
    Range(Selection, Selection.End(xlDown)).Select
    Range("A1:E21").Select
    Range("E1").Activate
    ActiveWorkbook.Worksheets("Sheet1 (2)").Sort.SortFields.Clear
    ActiveWorkbook.Worksheets("Sheet1 (2)").Sort.SortFields.Add Key:=Range( _
        "E1:E21"), SortOn:=xlSortOnValues, Order:=xlAscending, DataOption:= _
        xlSortNormal
    With ActiveWorkbook.Worksheets("Sheet1 (2)").Sort
        .SetRange Range("A1:E21")
        .Header = xlGuess
        .MatchCase = False
        .Orientation = xlTopToBottom
        .SortMethod = xlPinYin
        .Apply
    End With
End Sub