#!/bin/bash
s='10.20.30.40 "User 1"
73.15.16.24 NewUser
124.18.21.17 "User 2"
27.76.58.248 "User 3"
39.16.87.227 "User 4"
211.129.20.52 "User 5"
175.15.118.110 "User 6"'
sed -E 's/^([0-9]+(\.[0-9]+){3})[[:space:]]+([^[:space:]"]+)$/\1 "\3"/' <<< "$s"
IyEvYmluL2Jhc2gKcz0nMTAuMjAuMzAuNDAgIlVzZXIgMSIKNzMuMTUuMTYuMjQgTmV3VXNlcgoxMjQuMTguMjEuMTcgIlVzZXIgMiIKMjcuNzYuNTguMjQ4ICJVc2VyIDMiCjM5LjE2Ljg3LjIyNyAiVXNlciA0IgoyMTEuMTI5LjIwLjUyICJVc2VyIDUiCjE3NS4xNS4xMTguMTEwICJVc2VyIDYiJwoKc2VkIC1FICdzL14oWzAtOV0rKFwuWzAtOV0rKXszfSlbWzpzcGFjZTpdXSsoW15bOnNwYWNlOl0iXSspJC9cMSAiXDMiLycgPDw8ICIkcyI=