Removing Unwanted Rows and summing the duplicate Rows

Hi all.

I am new to Excel Macros.

Please help me with this macro.

I am trying bit by bit, but got stucked in deleting the rows.

I have gone through the forums and tried some solutions but it is not deleting all rows.

My requirement is like this.

11001706 Product Development & Finance Process
Test Scenario
JAN2010 FEB2010
(A4) '8110000000 247479.64 247482.64
1812 '8110000000
1600 '8110000000 246975.64 246975.64

I want to delete the rows for which the Coulmn A cells are empty for a entire sheet, but starting from A4 cell to the end A6.......

Also, if two or more rows have the same cells values in Column A and Coulmn B like 1204 '8766000000
as shown below the two records must be summed up for the particualr months and summed up value must be placed as a single record.

JAN2010 FEB2010 MAR2010 APR2010 MAY2010 JUN2010 JUL2010 AUG2010 SEP2010 OCT2010 NOV2010 DEC2010

1204 '8766000000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
1204 '8766000000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000

Output must be as shown below:

JAN2010 FEB2010 MAR2010 APR2010 MAY2010 JUN2010 JUL2010 AUG2010 SEP2010 OCT2010 NOV2010 DEC2010
1204 '8766000000 2000 2000 2000 20000 2000
2000 2000 2000 2000 2000 2000 2000




I tried the below code but it is deleting the A1 and A2 rows also and it is not deleting all rows.

Please help me.

Thanks In Advance.
Srini

Please find the attachment for the file layout