SPLIT CELLS

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Get Ready
Be sure the cell was previously merged.

Begin
Click the cell you want to split.
Display the Format menu and then select the Cells command.
OR
Hold down the Ctrl key and then type 1.
In a few moments, the Format Cells dialog box will display. If necessary, click the Alignment tab.
Click the Merge Cells check box, to clear it.
Click the button.