Set wsS = Worksheets("Sheet1")
Set wsD = Worksheets("Sheet2")
rD = 1
For rS = 3 To wsS.Cells(Rows.Count, 1).End(xlUp).Row
If wsS.Cells(rS, 1) = "A" Then
For i = 3 To 4
wsD.Cells(rD, i - 2) = wsS.Cells(rS, i)
Next
Else
If wsD.Cells(rD, 1) = "" Then
For i = 1 To 2
wsD.Cells(rD, i) = wsD.Cells(rD - 1, i)
Next
End If
For i = 3 To 4
wsD.Cells(rD, i) = wsS.Cells(rS, i)
Next
rD = rD + 1
End If