Sub a()
Dim i&, j&
t = Array(24, 31, 38, 45, 52, 59, 66, 73, 80, 87, 94, 101, 108, 115, 122)
For i = Cells(Rows.Count, 3).End(xlUp).Row To 3 Step -1
j = Application.Match(Cells(i, Columns.Count).End(xlToLeft).Column, t, 0)
If j = 1 Then Exit Sub
Cells(i, 1).Offset(1).Resize(j - 1).EntireRow.Insert
Cells(i, 1).Resize(j, 17).FillDown
Next
End Sub