how insert and delete rows based on two cells values

[abdelfattah]

hello
i need help from experts . what I want add a new rows based on two cells L2,M2 .L2=NAME , M2= ROWS NUMBERS so if I write the name and the rows numbers . it should look at to COL C to match the name and insert the rows based on L2,M2 , and if the L2,M2 are empty then should delete all of empty rows for all names and if the L2= empty and the M2 is rows numbers then insert rows for all names .
note: it should insert row with the same borders and formulas
this the orginal data

MATCH.xlsm
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O
1	NAME	DEBIT	CREDIT	BALANCE								name	row
2		1,000.00	200.00	800.00
3	ITEM	DATE	NAME	INVOICE NO	NOTE	WAY OF PAID	DEBIT	CREDIT	BALANCE
4	1	8/7/2021	ALI1	INV-1000	NO PAID	-	1000		1,000.00
5	2	8/10/2021	ALI1	INV-1000	PAID	CASH		200.00	800.00
6
7
8	NAME	DEBIT	CREDIT	BALANCE
9		3,200.00	100.00	3,100.00
10	ITEM	DATE	NAME	INVOICE NO	NOTE	WAY OF PAID	DEBIT	CREDIT	BALANCE
11	1	8/8/2021	ALI2	INV-1001	NO PAID	-	2000		2,000.00
12	2	8/11/2021	ALI2	INV-1001	PAID	CASH		100.00	1,900.00
13	3	8/13/2021	ALI2	INV-1003	NO PAID	-	1200		3,100.00
14
15	NAME	DEBIT	CREDIT	BALANCE
16		3,800.00	1,000.00	2,800.00
17	ITEM	DATE	NAME	INVOICE NO	NOTE	WAY OF PAID	DEBIT	CREDIT	BALANCE
18	1	7/16/2021	ALI3	INV-1002	PAID	CASH	3000	500.00	2,500.00
19	2	7/16/2021	ALI3	INV-1002	PAID	BANK		500.00	2,000.00
20	3	7/16/2021	ALI3	INV-1004	NO PAID	-	800		2,800.00
result

Cell Formulas
Range	Formula
B2:C2	B2	=SUM(G4:G5)
D2,I18,D16,I11,D9,I4	D2	=B2-C2
I5,I19:I20,I12:I13	I5	=I4+G5-H5
B16:C16,B9:C9	B9	=SUM(G11:G13)

 

[abdelfattah]

@Crystalyzer sorry about delaying for answering you.
the code works excellently .
thanks so much