Help with Code to splitting values into 2 columns

[jonsonbero]

Hello, Thank you a lot. It's works well
but the problem is that I am trying to apply it for another work, if you can do that should be in this post
The following will simply ransfer specific columns from one sheet into two sheets Depending on a specific two condition in columns K & L
See the code below ... It's works well ...The only issue I am having is that I need to splitting values into 2 columns as shown in the attachment ... Here attached is a simple example of what I am trying to achieve. Can you please check it out ... Thanks in advance.