Help Need with Macro to filter based on a value & to return values

Hi Friends,

Need help in Excel, I really don't know how to solve this problem.

I have attached a sample worksheet. Input is in Sheet1 & Output expected in Sheet2

Conditions/Steps:
1. Filter with column B (Pass)
2. with the filtered list(Only pass list), check in column C(Comments),
& Output the following into a new sheet.
In the comments,
List the number of rows that contains 90 in column 90 & above
List the number of rews that contains 95 in column 90 above and so on"

Any help is really appreciated.. Manually doing this work is really hard for me. it takes a lot of time..