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Insert row above particular Cell Value and add formula in inserted row

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I am a beginner in macro and want to create one macro for my financial work sheet
I have P & L spreadsheet where I have to insert line below particular financial sub total accounting head and to insert formula in that row.
Here is example
Financial worksheet is for 12 months so total 14 columns – 1st column with accounting number , next 12 columns for 12 months and last column for total yearly amount
Row 1 contains count in each month which is used as divisible number
There are 30 -40 subtotal row: Example
Total 40200 (which totals all rows in sub account of accounting head 40200)
Total 50120 (which totals all rows in sub account of accounting head 50120)
Total 50130 (which totals all rows in sub account of accounting head 50130)
Etc ..
I need macro which inserts row below each subtotal accounting head and inserts formula as previous row amount / count
Please see attached Sample sheet
Attached Files

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