How to divide single column in two different column's on bas

Question

I have one column named as Time with another column named as ID.
I want to divide the column Time in two different columns as InTime & OutTime.
But the important thing is that if the count of that ID present in a ID column is even, the  corresponding value present at that ID of column Time will be inserted in a  column named as OutTime & if the count of that ID is odd the corresponding value present at that ID of column Time will be inserted in a column named as InTime.
I want the data when ID's are same.Because I want to divide the time in two different column on the basis of ID.

 ie if values are like this
Insert #temp values(1,'09:30') 
Insert #temp values(1,'12:30') 
Insert #temp values(1,'18:30')

I want data as 
ID      Intime         Outtime
1      09:30          12:30
1       Null             18:30
Please Reply..
Its Urgent..
Please help me as I'm new in this field.....
THANK YOU in Advance.