if two cell values match the formula should return data from third cell as my answer

I manage accounts of my company and have many debit credit entries which are entered into various columns categorically

I am using if else conditions and whenever the data that needs to be shifted is numerical it works but when shifting data after comparing numerical values the formula results in inconsistent formula

A B C D E 12 12 CASH SALE CASH SALE 12 THIS IS WHAT I WANT THAT IF COLUMN A=B THEN DATA OF COLUMN A SHOULD GO TO E AND NOTES MADE IN C SHOULD MOVE TO D.