Ok, here is the database, it has a Form with 2 Command Buttons.
The first Button takes the data from the table "Post_Approval_Accepted" and it uses the first record to create 2 new tables called tblone and tbltwo.
The second Button then transfers the second record which is data and splits it between the 2 tables as record 1 in each.

The 2 records are on the form so that you can see the data held in the 2 records it is going to work with.
The tables have already been created in this version, so you need to delete them before clicking the first Button.