XL 2016 VBA : comptabilité extourner écriture

Private Sub CommandButton1_Click()
    Application.ScreenUpdating = False
    DerLig = Sheets("Journal").ListObjects("Tableau1").DataBodyRange.Rows.Count
    piece = Range("F7").Value
    For i = 10 To DerLig
        If Cells(i, "C") = piece Then
            Range(Cells(i, "B"), Cells(i, "G")).Copy Cells(DerLig + 10, "B")
            Cells(DerLig + 10, "C") = piece
            Cells(DerLig + 10, "J") = "Ext. " & Cells(i, "J")
            Cells(DerLig + 10, "K") = Cells(i, "L")
            Cells(DerLig + 10, "L") = Cells(i, "K")
            Cells(DerLig + 10, "Q") = Cells(i, "Q")
            DerLig = Sheets("Journal").ListObjects("Tableau1").DataBodyRange.Rows.Count
        End If
    Next i
End Sub

Private Sub CommandButton1_Click()
Dim ta(), tb(), derligne&, i&, j&, m&
'-- paramétrage
derligne = Cells(Rows.Count, 3).End(3).Row
ta = Range("B10:Q" & derligne).Value
ReDim tb(1 To derligne - 9, 1 To 16)
m = 0
'--boucle tableau
For i = 1 To derligne - 9
If ta(i, 2) = Cells(7, "F") Then
    m = m + 1
    '-- pour les cellules sans modification
    A = Array(1, 2, 3, 4, 5, 6, 7, 8, 12, 13, 14, 15, 16)
    For j = LBound(A) To UBound(A)
    tb(m, A(j)) = ta(i, A(j))
    Next j
    '-- pour les autres cellules
    tb(m, 9) = "Ext. " & ta(i, 9)
    tb(m, 10) = IIf(ta(i, 11) = "", "", ta(i, 11))
    tb(m, 11) = IIf(ta(i, 10) = "", "", ta(i, 10))
End If
Next i
'-- restitution
Range("B" & (derligne + 1)).Resize(m, 16) = tb
End Sub

tb(m, 3) = IIf(m = 1, "X", " ")