Inserting rows with built in logic

I have a flat file that I am preparing for upload and am having trouble with the macro to finish it off. Perhaps you guys could help.

I have included a sample file that I hope is super clear compared to my written explanation below. I have a tab named input (source) and output (what I am hoping to achieve after running the macro).

What I need to accomplish is the following:

Starting with row 2 (right after header)....

Insert two rows new rows that are an exact copy of the prior row with the exception of two specific changes.

1) I put a different constant in the account number column for each new row.
2) Place 2% of Debit amount in Credit column for one of the two new rows
3) Place 98% of the Debit amount in Credit column for the other new row.

Loop through this for each row in the flat file starting at two. My sample file is only a few rows, but I could easily have hundreds in a file with live data.

Thanks in advance for any insight you can provide,

-Michael