Reading File and Inserting each record to different tables

I have a text file which contains data like

RC                    021
RS                    564
RS                    542
RP
RP
RC
RS
RS
RP
RP

I need to read this file and insert RC record to one table and its amount must be sent to another table after inserting into first table.

In the same manner i need to insert RS to one table and its amount must be sent to another table.

Please help me

Thanks in Advance