Insert Rows Subject To Conditions In Rows Above And Below

as per the attached, need to insert those grey rows subject to the following condition :

if current row date <> next row date, .and. current row latitude / longitude <> next row latitude / longitude , insert grey row with date = current row date, else insert grey row next row date

note that the coordinates in the repeated grey rows, for the "Home" location, are the same through the sheet, should be entered by the user, at the beginning of the process, since there will be a spreasheet per user.

date is in column K
latitude / longitude are in columns B / C

this will be of tremendous assistance in automating mileage claim review.