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My preferred solution for this issue is to create an =IF() formula for the chartfield and description cells of a line to be blank if the debit and credit are also blank (or zero). This may make the excel worksheet look strange with blank lines between the actual lines, but once uploaded to the web format, the blank lines are removed.
Example:
=IF(OR(I17<>“”,J17<>“”),Sheet1!$A$12,”")