How to join multiple rows of a particular column data by separating ","


Can anyone please help me how to group rows of a data by separating by" ,".
Below is my scenario. I have an excel data and query.


I want to join all Serial numbers by separating “,” and pass them in to the below Query.

(Example - (‘FK16039051’,‘B160255838’,‘B160977519’)- Serial number count varies everyday.

AND TD. AssetNumber IN (‘SN1’,’SN2’,’SN3’,’SN4’,’SN5’)) A WHERE A.LedgerNo IN (65,42,34,70);

Thank you.