Hi Sreekanth,
Macros are not used by many programmers. However, there are many advantages with them. This helps at the time of code redundancy. Mostly in here if we would like to achieve dynamic tables then macros are helpfull.
In this case a simple way could work for few columns. Just think what would be the case for multiple columns, may be in 15+ columns. It is possible but quite painfull job to check the positions and design it . Here we can achieve it by macros. Just add the column and do not worry about spacing.
There are always multiple approches for any problem.