I am working with a spreadsheet created from our mainframe and need some
assistance in converting it to a file easily used for data mining. The
records are numbered by 1,2,3 ; where 1=header row, 2=detailed records for
each header row, 3=sum count of the # of detailed records. Here is a sample
of the data:

A B C D E F
1 Test Texas PlanNumber RedLight
2 John Addy State ZipCode Expense
2 Sally Addy State ZipCode Expense
2 Jake Addy State ZipCode Expense
2 Hank Addy State ZipCode Expense
3 4
1 Test Okl PlanNumber YellowLight
2 Lily Addy State ZipCode Expense
2 Deb Addy State ZipCode Expense
2 Joe Addy State ZipCode Expense
3 3

Here's the output I need:
A B C D E F G H
I J K
1 Test Texas PlanNumber RedLight 2 John Addy State ZipCode
Expense
1 Test Texas PlanNumber RedLight 2 Sally Addy State ZipCode
Expense
1 Test Texas PlanNumber RedLight 2 Jake Addy State ZipCode
Expense
1 Test Texas PlanNumber RedLight 2 Hank Addy State ZipCode
Expense
3 4

Any help would be GREATLY appreciated! I have 50 weekly files throughout
2009 with over 20k records each!