Transform data to sum working hours

IT was really interesting question,

Find the solution as bellow

let
    Source = Excel.CurrentWorkbook(){[Name="Table5"]}[Content],
    #"Added Index" = Table.AddIndexColumn(Source, "Index", 0, 1, Int64.Type),
    #"Added Custom" = Table.AddColumn(#"Added Index", "Custom", each if [Index]=0 or (not (Source[Type]{[Index]}="OUT" and Source[Type]{[Index]-1}="IN")) then [Index] else [Index]-1),
    #"Grouped Rows" = Table.Group(#"Added Custom", {"Custom"}, {{"values", each _}}),
    #"Uppercased Text" = Table.TransformColumns(#"Grouped Rows",{{"values", each Table.RemoveColumns(_,{"Index","Custom"})}}),
    Custom1 = Table.TransformColumns( #"Uppercased Text",{{"values", each Table.Pivot(_,{"IN","OUT"},"Type","Time")}}),
    Custom2 = Table.TransformColumns( Custom1,{{"values", each Table.AddColumn(_,"Description", (x)=> if x[IN]=null then "NOT CLOCKED IN" else if x[OUT]=null then "NOT CLOCKED OUT" else "")}}),
    #"Removed Columns" = Table.RemoveColumns(Custom2,{"Custom"}),
    #"Expanded values" = Table.ExpandTableColumn(#"Removed Columns", "values", {"Employee_id", "Date", "IN", "OUT", "Description"}, {"Employee_id", "Date", "IN", "OUT", "Description"})
in
    #"Expanded values"