Looking for Macro Design Help for Specific Problem

I think the following macro may help:

Sub Gen_Table()
 Set MS = Sheets("MS")
 Set RS = Sheets("RS")
 
 RS.Range("K:M").Delete
 RS.Range("K:M").ColumnWidth = 12
 ' Reset the output region
 
 MS.Range("A:B").Sort _
 key1:=MS.Range("B1"), order1:=xlAscending, _
 Header:=xlYes
 
 r_MS = 2
 r_RS = 0
 Do While 1 = 1
 If Len(MS.Cells(r_MS, 1)) = 0 Then Exit Do
 ' criteria to quit the loop
 
 If MS.Cells(r_MS - 1, 2) <> MS.Cells(r_MS, 2) Then
 r_RS = r_RS + 1
 
 RS.Range("B11") = MS.Cells(r_MS, 2)
 RS.Cells(r_RS, 11) = RS.Range("B12")
 RS.Range("K" & r_RS & ":M" & r_RS).Borders.LineStyle = xlContinuous
 RS.Range("K" & r_RS & ":M" & r_RS).Merge
 ' Header : 1st row
 
 r_RS = r_RS + 1
 For j = 1 To 3
 RS.Cells(r_RS, j + 10) = MS.Cells(1, j + 2)
 Next j
 RS.Range("K" & r_RS & ":M" & r_RS).Borders.LineStyle = xlContinuous
 ' Header : 2nd row
 End If
 
 r_RS = r_RS + 1
 
 For j = 1 To 3
 RS.Cells(r_RS, j + 10) = MS.Cells(r_MS, j + 2)
 Next j
 RS.Range("K" & r_RS & ":M" & r_RS).Borders.LineStyle = xlContinuous
 ' Information
 
 
 r_MS = r_MS + 1
 Loop
 
 MS.Range("A:B").Sort _
 key1:=MS.Range("A1"), order1:=xlAscending, _
 Header:=xlYes
 
End Sub

You need to use the attached file for running the macro.