Sub test()
Dim i As Integer
irow = Range("a65536").End(xlUp).Row
For j = irow To 1 Step -1
If Range("a" & j) = "" Then
Range("a" & j).EntireRow.Delete
End If
Next
For i = 17 To 1 Step -1
For j = 1 To Range("a" & i) / 10
Range("a" & i + 1).Insert
Next
Next
End Sub