Insert Rows, Copy & Pasting on VBA

Hi guys,

I was wondering if you can help me with this problem. I would like to solve this in VBA. Attached is an excel file where Sheet1 is the current state and Sheet2 is what I would like to achieve. Basically, in column A, for each cluster of rows with similar Numbers I will need to insert the same cluster of rows below. The Number will subsequently change to reflect a new starting digit before "-". All digits after "-" is similar to before. In column B, the Value in the inserted rows will be the same as previously, but all to be negative. Finally, in column C, I would just like the exact copy of the Description in the above cells to be pasted in the inserted rows in the same column. You can refer to the excel if I am not doing a good job in explaining my problem. It will be nice to be able to program the highlighting colour for the inserted cells as well. Thank you in advance.