Add row and sum macro

Attached is a worksheet(ABC1) which I would like to add a row between values in column f using this script:

Sub OpenEncCalc2()
'
'Insert Row at change in Org ()

Dim lRow2 As Long
For lRow2 = Cells(Cells.Rows.Count, "F").End(xlUp).Row To 2 Step -1
If Not IsEmpty(Cells(lRow2, "F")) And Not IsEmpty(Cells(lRow2 - 1, "F")) Then
If Cells(lRow2, "F").Value <> Cells(lRow2 -1, "F") Then Rows(lRow2).EntireRow.Insert

End If

Next lRow2
End Sub

Now, I want to add a row between the Accounts too (row H) and Sum the "Cur Bal" Column L for all rows that have the either same Account Value (row H) or values less than 600000. I added a worksheet(ABC2) to the file that shows what I'd like the end result to be. It may make more sense than what I wrote.