We've created a backup to restore which includes new formatted reports.

Restore the fixed reports backup

To resolve this, download and restore the reports backup.

1. Download the MTD Reports Backup.
2. In Sage 50 Accounts, restore the reports backup.

If you're unable to restore, follow the workaround.

Workaround 

The workaround is to unmerge the required cells in excel.

1. Open the report in Excel.
2. Highlight the merged cell, then select Merge & Center on the Home tab of your ribbon.
3. Select Unmerge Cells.
4. Column C is for the description and Column D is for the debit column.
5. Choose File, then Save.