جرب هذا الماكرو
 
	على اساس ان البيانات تبدأ من الخلية A1 وحتى العامود D
 
Sub InsertRowsAfter()
    Dim rg, MyCell, First_rg As Range
    Dim lr, x As Integer
    lr = Cells(Rows.count, 1).End(3).Row
    Set rg = Range("a1:a" & lr)
    Set First_rg = Range("a1:d1")
For i = 2 To lr * 2
   
        If Cells(i, 1).Value <> "" Then
            Cells(i, 1).Offset(1, 0).EntireRow.Insert
        End If
        
    Next
    x = Cells(Rows.count, 1).End(3).Row
    For i = 2 To x
    If IsEmpty(Cells(i, 1)) Then
     Range(Cells(i, 1), Cells(i, 4)).Value = First_rg.Value
     End If
     Next
    Cells(x + 2, 2) = "المجموع"
    t = "=SUM(D2:D" & x & ")"
     Cells(x + 2, 4) = Evaluate(t)
End Sub