458042 Create MS Access Script to Read Text File

We will like to develop MS Access Script that will read text '|' delimiter file, into 2 different Access Table. If the first field on the line is H then it will be read to H table. And if the first field on the line is D then it will be read to D table and also populate the PO_Number to each sub sequence D table until it reaches another H. I attached data spec, 2 sample text file and MS Access database.