I have a series of folders /temp/a /temp/b /temp/c

In folders a, b, and c, I have files
a1.txt……….a20.txt
b1.txt……….b40.txt &
c1.txt……….c60.txt

Each file has the same data format :-

Line 1 AAAAA aaaa
Line 2 BBB bbbbbb
Line 3 CCCC cccccc
Etc etc

I need to write a sed script which will go through all the files and reformat the data thus :-

Line 1 AAAAA aaaa
Line 2 BBB
Line 3 X bbbbbb
Line 4 CCCC cccccc
Etc etc

So I need to insert a CR/LF in line 2 position 4,
create a new Line 3 with a constant text (X) and the value of what was to the right of the previous Line 2 (bbbbbb)
and move the remaining lines one line down.

Can anyone help please ?
I don't know sed very well, and awk not at all.

Does this work?
Run this through a loop on each file.

Note that I have assumed that the text in your files is just as you are showing it (exactly the same number and location of space characters to be specific). Even if it isn't you just need to change the awk a bit.

Thanks Anbu23
When I posted yesterday, I simplified my problem, thinking that I could follow your logic, and apply it to my actual problem.
In fact, it is line 5 position 32 before which the CR/LF is to be inserted.
The new line 6 will contain fixed text from position 1 to 31 inclusive, (X)
and position 32 to 34 from line 5 will be dropped down to the same positions on line 6.
I tried
sed "5 s/\(...\).\(.*\)/\1\\
X \2/" $file > tmp
but this still spilt after 3 characters.

I tried
sed "5 s/\(.............................\).\(.*\)/\1\\
X \2/" $file > tmp
but got a syntax error.
Hope you can further help.
Thanks

Previously you told that after first few chars in some line has to be moved to next line with X.But now you are telling that you need initial char and X and remaining char in new line.I am not able to get you.
Can you give me example?

Hi Anbu23

input

Ref: 12345678^M
Value Date: 28-MAY-2006^M
Debit A/c: 54321235 - abcdef^M
Customer : 100210547 - abcdef^M
Debit Amount: 9999999999.00 USD^M
Description: wire to Wxxxxxx^M
^M
Exchange Rate: 1.00000^M
etc etc

should turn into

Ref: 12345678^M
Value Date: 28-MAY-2006^M
Debit A/c: 54321235 - abcdef^M
Customer : 100210547 - abcdef^M
Debit Amount: 9999999999.00^M
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx USD^M
Description: wire to Wxxxxxx^M
^M
Exchange Rate: 1.00000^M
etc etc

cutting & pasting has offset the display above,
but my earlier line 5 position 31 is accurate.
Please also note that there are lots of records in each file,
and all have to be reformatted.
Many thanks again
I do appreciate your support.

awk '{if (match($0,"USD")){print $1 $2 $3,"\nxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx",$4} print $0}' file > newfile

I hope USD will come only in Debit Amount: field.

Regards,
cskumar