Comma Inserter for SOQL

salesforce your example, account , in for normal your accountnumber you the look for ('545652','212145','145459','963323') items are query in to where multiple format it clause. 212145 145459 in comma from below with select 545652 id comma pass using should soql example, -->  values soql '545652','212145','145459','963323' like clause. into want inverted so in lines your 963323