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.

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