try replacing:
If x Is Nothing Then
.AddComment.Text Text:=Chr(10) & "$" & Target.Value & Chr(10) & " " & strDate & ":" & " - " & " === " & vbCrLf
Else
.Comment.Text .Comment.Text & vbLf & "$" & Target.Value & Chr(10) & " " & strDate & ":" & " - " & " === " & vbCrLf
End If
with:
If x Is Nothing Then
.AddComment.Text Text:=Chr(10) & "1. $" & Target.Value & Chr(10) & " " & strDate & ":" & " - " & " === " & vbCrLf
Else
.Comment.Text .Comment.Text & vbLf & UBound(Split(.Comment.Text, vbCrLf)) + 1 & ". $" & Target.Value & Chr(10) & " " & strDate & ":" & " - " & " === " & vbCrLf
End If