#1 As you are transcribing, watch for matches at the left hand side of the screen. 

#2 Look to see if the names, dates and headstones match. 

#3 If the records are the same, the merge  icon will appear

#4 Click the merge  icon.

#5 Notice that the record will now be on the transcription sheet.  Click Save

Step #1 & 2

Step #3 & 4

Step #5

After Merging...

This can even be done to multiple people listed on a headstone if there are duplicates.