Try this
Code:
Sub SaveCurrentAndPreviousSheetToNewWorkbook()
Dim wbk As Workbook
Dim wbkActive As Workbook
Dim lngSheetsDefaultCount As Long
Set wbkActive = ActiveWorkbook
If ActiveSheet.Index < 2 Then
MsgBox "There are no previous sheets before the current sheet!", vbInformation
Exit Sub
End If
lngSheetsDefaultCount = Application.SheetsInNewWorkbook
Application.SheetsInNewWorkbook = 2
Set wbk = Workbooks.Add
Application.SheetsInNewWorkbook = lngSheetsDefaultCount
wbkActive.ActiveSheet.UsedRange.Copy wbk.Sheets(2).Cells(1)
wbkActive.ActiveSheet.Previous.UsedRange.Copy wbk.Sheets(1).Cells(1)
wbk.SaveAs wbkActive.Path & Application.PathSeparator & "Statement As On " & FormatDateTime(Date, vbLongDate)
End Sub
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