#! /usr/local/bin/gawk -f

/insert into/ {
    sub(/^ *insert into */,"")
    sub(/ .*/,"")
    print "insert into", $0, "(" }

/=>/ {
    sub(/^ */,""); sub(/ *[,)] *$/,"")
    split($0, fv, " *=> *")
    f[++n] = fv[1]; v[n] = fv[2] }

END {
    for (i=1; i<=n; i++)
        printf "%s%s\n", f[i],
            (i == n) ? ")" : ","
    print "values ("
    for (i=1; i<=n; i++)
        printf "%s%s\n", v[i],
            (i == n) ? ")" : "," }