import excel file in C# by grouping excel data

Question

Hi,

I get excel file to user like this:

I need to import this data into JSON string.

Row 1 and 2 belong to same transaction TrnName 'xxxx Name' with 2 different accounts. So, accounts should go into JSON as:
{

    "ClientName": "AAA"

      "Type": "Distribution"
      "Method": "wire"
       Trn Name: "xxxx Name"

        "Account#":"id=5188;id=5189"

}

how can I do this JSON String. Need to group rows together based on Trn Name column. Any lead is helpful.

TIA