#! /usr/xpg4/bin/awk -f

END {
  printf fmt, ++c, tab, cols, values
  }
NR == 1 {
  tab = $1
  fmt = "REC %d: INSERT INTO %s(%s)\nVALUES\n(%s);\n"
  FS = " *: *"
  q = "'"
  next
  }
/^REC/ && cols {
  printf fmt, ++c, tab, cols, values
  cols = ""
  values = ""
  next
  }
{
  $2 = $2 ~ /^[0-9]/ ? $2 : q $2 q
  cols = cols ? cols "," $1 : $1
  values = values ? values "," $2 : $2
  }