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Default how do I add a row when the second last one is used

I am setting up a Invoice and I want to be able to add a new row whenever the
second last one is used. ( the last one contains the totals )

ie: if row 22 is used then it creates a new row (using the same type of
format as before)
I know this is a easy task but I am still a beginner trying to lealn this
program I am not sure of how to do this task.

Thanks in advance
 
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