Help with Code to splitting values into 2 columns

[p45cal]

  ' ///////////////////////////////////
ReDim Preserve arrOut(1 To UBound(arrOut), 1 To UBound(arrOut, 2) + 2)
arrOut(1, 4) = "p45cal " ' *******
arrOut(1, 6) = "jonsonbero" ' ********
For i = 2 To UBound(arrOut)
  cred = Round(arrOut(i, 4), 2)
  debt = Round(arrOut(i, 5), 2)
  arrOut(i, 4) = Empty
  arrOut(i, 5) = Empty
  If Not IsEmpty(cred) Then
    arrOut(i, 5) = IIf(Int(cred) = 0, Empty, Int(cred))
    xx = 100 * cred Mod 100
    arrOut(i, 4) = IIf(xx = 0, Empty, xx)
  End If
  If Not IsEmpty(debt) Then
    arrOut(i, 7) = IIf(Int(debt) = 0, Empty, Int(debt))
    xx = 100 * debt Mod 100
    arrOut(i, 6) = IIf(xx = 0, Empty, xx)
  End If
Next i
   ' //////////////////////////////////////////