Duh. Forgot there is a record 4 line which is the last line of the file. Anyway, sample data attached and CREATE TABLE code as follows:
/****** Object: Table [dbo].[Detail] Script Date: 05/13/2013 10:56:50 ******/
IF EXISTS (SELECT * FROM sys.objects WHERE object_id = OBJECT_ID(N'[dbo].[Detail]') AND type in (N'U'))
DROP TABLE [dbo].[Detail]
GO
/****** Object: Table [dbo].[Summary] Script Date: 05/13/2013 10:56:50 ******/
IF EXISTS (SELECT * FROM sys.objects WHERE object_id = OBJECT_ID(N'[dbo].[Summary]') AND type in (N'U'))
DROP TABLE [dbo].[Summary]
GO
/****** Object: Table [dbo].[Detail] Script Date: 05/13/2013 10:56:51 ******/
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO
SET ANSI_PADDING ON
GO
CREATE TABLE [dbo].[Detail](
[TransactionDetailID] [int] IDENTITY(1,1) NOT NULL,
[TransactionID] [int] NULL,
[Col1] [varchar](4) NOT NULL,
[Col2] [varchar](4) NOT NULL,
[Col3] [varchar](20) NULL,
[Col4] [varchar](8) NULL,
[Col5] [varchar](24) NULL,
[Col6] [varchar](8) NULL,
[Col7] [varchar](8) NULL,
[Col8] [varchar](24) NOT NULL,
[Col9] [varchar](10) NOT NULL,
[Col10] [varchar](4) NOT NULL,
[Col11] [varchar](10) NOT NULL,
[Col12] [varchar](4) NOT NULL,
[Col13] [varchar](24) NOT NULL,
[Col14] [varchar](3) NOT NULL,
[Col15] [varchar](17) NOT NULL,
[Col16] [varchar](5) NOT NULL,
CONSTRAINT [PK_Detail_TransactionDetailID] PRIMARY KEY NONCLUSTERED
(
[TransactionDetailID] ASC
)WITH (PAD_INDEX = OFF, STATISTICS_NORECOMPUTE = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS = ON, ALLOW_PAGE_LOCKS = ON) ON [PRIMARY]
) ON [PRIMARY]
GO
SET ANSI_PADDING OFF
GO
/****** Object: Table [dbo].[Summary] Script Date: 05/13/2013 10:56:51 ******/
SET ANSI_NULLS ON
GO
SET QUOTED_IDENTIFIER ON
GO
SET ANSI_PADDING ON
GO
CREATE TABLE [dbo].[Summary](
[TransactionID] [int] IDENTITY(1,1) NOT NULL,
[Col1] [varchar](4) NOT NULL,
[Col2] [varchar](10) NOT NULL,
[Col3] [varchar](3) NOT NULL,
[Col4] [varchar](20) NOT NULL,
[Col5] [varchar](8) NOT NULL,
[Col6] [varchar](10) NOT NULL,
[Col7] [varchar](10) NOT NULL,
[Col8] [varchar](30) NULL,
[Col9] [varchar](8) NULL,
CONSTRAINT [PK_Summary_TransactionID] PRIMARY KEY NONCLUSTERED
(
[TransactionID] ASC
)WITH (PAD_INDEX = OFF, STATISTICS_NORECOMPUTE = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS = ON, ALLOW_PAGE_LOCKS = ON) ON [PRIMARY]
) ON [PRIMARY]
GO
SET ANSI_PADDING OFF
GO