The final state or proposed solution is not what is requested for by the instructions.
Dropping fields and concatenating information is not helpful for a review. The helpful piece of Category and sub-category have been lost in your solution.
One possible answer comes immediately after adding the review comment to each row, but that still requires additional actions to conduct a proper review.
A better answer is to provide all the details of the related transactions and all the details for a proper review.
We can now see that is is the home office, who probably does the fewest transactions who needs more training to add additional details when processing a transaction.
Attached is a better solution.
