Insert missing time in between rows

Sub test()
    Dim i As Long, x As Integer
    Dim thisTime As Date, prevTime As Date
    
For i = Range("A" & Rows.Count).End(xlUp).Row To 3 Step -1


    thisTime = Cells(i, 1)
    prevTime = Cells(i - 1, 1)
    
    x = Format((thisTime - prevTime), "s")
    
    If x > 1 Then
    
        Rows(i).Resize(x - 1).Insert
        
        With Cells(i, 1).Resize(x - 1)
            .Formula = "=r[-1]c+""0:00:01"""
            .Value = .Value
            With .Offset(, 1).Resize(x - 1)
                .Formula = "=r[-1]c"
                .Value = .Value
            End With
        End With
    End If
Next i
    
End Sub