VBA to find matching criteria, insert row, and add items

I am trying to create a macro where it will insert rows and add that group when a condition is met. I am still new to Macros and cannot seem to get it to insert the rows properly. I have attached an example workbook. Sheet 3 is how it is supposed to look at the end. Since I'm new, I don't care about pretty, just functional.

Here are the conditions:

If column C "Transaction Date/Time" is more than 90 seconds difference to the cell below, insert a row AND add column E (Ticket Amount);
If column A "Kiosk Name" is different than the name below it, insert a row AND add column E (Ticket Amount).

I have a Macro on that book that highlights the different cells that need to have rows inserted, but I could not get it to insert a row.

Try

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Adjust Gap = 190 to your need

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