求助注释代码及修改代码

贝贝数码

以下代码是论坛jsgj2023老师给我写的，但自己在整理原始数据时，改动了原始数据，所以代码不能对原始数据 达到拆分效果，我的原始数据文件的表头，应该是6行，整理上传成了4行，拆分后，我还得手工变成6行，所以希望哪位老师能帮我注释及修改一下，先谢谢了
Sub Adele()
    Dim d As Object
    Dim kNum As Long
    Dim firstR As Long
    Dim endR As Long
    Dim yDel As Integer
    Dim ws As Worksheet
    On Error Resume Next
    Application.ScreenUpdating = False
    Application.DisplayAlerts = False
    For yDel = Sheets.Count To 4 Step -1
        Sheets(yDel).Delete
    Next yDel
    Application.DisplayAlerts = True
    Set d = CreateObject("scripting.dictionary")
    With Sheets("Sheet1")
    r = .[a:a].Find(what:="发票代码").Row
    c = .Cells(r, Columns.Count).End(xlToLeft).Column
    arr = .Range("a1").CurrentRegion
    For x = 5 To UBound(arr)
        If arr(x, 10) = "小计" Then
            If Not d.exists(arr(x, 10)) Then
                d(arr(x, 10)) = x
            Else
                d(arr(x, 10)) = d(arr(x, 10)) & "," & x
            End If
        End If
    Next x
    ar = d.items
    For y = 0 To UBound(ar): sr = Split(ar(y), ","): Next y
    ReDim er(1 To UBound(sr) + 1)
    For y = 0 To UBound(sr): k = k + 1: er(k) = sr(y) * 1: Next y
    End With
    For x = 1 To UBound(er) Step 18
        firstR = er(x) - 1
        endR = er(x + 17)
        If Err.Number <> 0 Then endR = er(UBound(er))
        kNum = kNum + 1
        Sheets.Add(after:=Sheets(Sheets.Count)).Name = "拆分" & kNum
        Set ws = ActiveSheet
        With Sheets("Sheet1")
            .Range(.Cells(1, 1), .Cells(r, c)).Copy ws.Range("a1")
            .Range(.Cells(firstR, 1), .Cells(endR, c)).Copy ws.Range("a5")
        End With
    Next x
    Sheet1.Select
    Application.ScreenUpdating = True
End Sub