One row of input, two rows of outputs

I asked this in the general board, but I couldn't get what I need. So I hope I can get help from this side.

Please see attached file.

There are 2 divisions in my company, with 2 set of identical accounts, except the prefix, "Bay" division have pre-fix of 74 and "Court" division have prefix of 26. The third one is "OCI", and the expense for "OCI" will be splited 25/75 to "Bay" and "Court" accounts.

Is it possible to get it done on special Excel programming? Please help! Thank you very much in advance!

Thank you very much, shg, and I will remember not to make multiple posts on the same issue.

Your answer helps alot, and I modified a little bit to suit my application.

First, I assign "item number" on each item. Then on stage 1, I separate the two divisions out, base on the account number. On the Output Final, I copy & paste everything, and sort the items out by "item number", and get rid of all the empty line. The Output Final is as Output Expected.

However, by doing so, human input still needed to copy & paste and sort on the Output Final. In this small sample, it is OK, but in the real situation, it could generate some errors. Is there anything can be done to make it automatic?

Please advise anyone. Thank you very much in advance.

Thank you very much Charles! It works! But I think there are some bugs, or it is not fully complete. I am not familiar to "marco", can you tell me how I can check the source of the marco you designed, then I can modify it? Thank you very much.