def processing_lines(
    lines: list, skip_lines: list = ["# Databricks notebook source\n"]
):
    """Apply logic to transform databricks specific lines to jupyter lines.

    Args:
        lines (list): contains each line of code
        skip_lines (list, optional): Lines to be skipped. Defaults to ["# Databricks notebook source\n"].

    Returns:
        [list]: logic processed lines
    """
    # filter out specific databricks lines
    filtered_lines = [line for line in lines if line not in skip_lines]
    # replace the databricks command for new cell with line break which is for jupyter
    processed_lines = [
        "#%%" if line == "# COMMAND ----------\n" else line for line in filtered_lines
    ]
    if processed_lines[0] == "\n":
        processed_lines.pop(0)
    return processed_lines