SELECT A.ID, CASE MOD(A.ID,  2 ) WHEN  0  THEN  2  ELSE  1  END
FROM A

SELECT B.ID, CAST(SUBSTR(RTRIM(CHAR(B.ID)), LENGTH(RTRIM(CHAR(B.ID))),  1 ) AS INTEGER)
FROM B

INSERT INTO C
(FIELD1, FIELD2)
SELECT CASE MOD(A.ID,  2 ) WHEN  0  THEN  2  ELSE  1  END, CAST(NULL AS INTEGER)
FROM A
UNION ALL
SELECT CAST(NULL AS INTEGER), CAST(SUBSTR(RTRIM(CHAR(B.ID)), LENGTH(RTRIM(CHAR(B.ID))),  1 ) AS INTEGER)
FROM B