Program to manually change subtitle times that lets me open sync'd and unsync'd files at once?

Is there a program that lets you open two subtitle fines at once so I can compare the time differences and then let me manually change the times?

 

SubtitleCreator allows you to load a synced file to compare - and optionally 'link' to the unsynced file.
It does not allow manual input.

The image shows actual .sub image subtitles on the left compared to text files that need to be synced.

http://subtitlecreator.sourceforge.net/SubtitleCreatorHomepage.html