Split Cells
Splits the cell or group of cells horizontally or vertically into the number of cells that you enter.
Split cell into
Enter the number of rows or columns that you want to split the selected cell(s) into.
Direction
Horizontally
Splits the selected cell(s) into the number of rows that you specify in the Split cell into box.
Into equal proportions
Splits cells into rows of equal height.
Vertically
Splits the selected cell(s) into the number of columns that you specify in the Split cell into box.