Help with Code to splitting values into 2 columns

[jonsonbero]

Thank you very much Mr. p45cal for your interest in the issue
Regardless of all this ... Here's a different version for another purpose.
I've attached a sample to give a clearer idea to get the expected output to suite my need
If you click on the button, you'll see what I mean .... please Notice this part of the code It might be useful with that.

    For x = 1 To UBound(arr)
        If arr(x, 6) = "YES" Then
            SS(i, 1) = k
            SS(i, 2) = "'" & arr(x, 3)
            SS(i, 3) = arr(x, 4)
            If arr(x, 7) > 0 Then
                SS(i, 5) = Int(arr(x, 7))
                SS(i, 4) = 100 * arr(x, 7) Mod 100
            End If
            If arr(x, 8) > 0 Then
                SS(i, 7) = Int(arr(x, 8))
                SS(i, 6) = 100 * arr(x, 8) Mod 100
            End If

I've tried a number of things to complete the solution but maybe I'm missing something obvious.
Thank you in advance for any help you can provide.