When you have just two data element in cells and need to split them, there are two relatively easy formulas you can use that takes advantage of a couple of text function in Microsoft Excel.

You can split cells into columns in Excel using the "Text to Columns" tool. Excel gives you two ways to split cells into columns: using delimiters, or using a manual fixed width. Splitting cells ...

Split a cell diagonally in Microsoft Excel As stated above ... This will rotate the line diagonally, along with the text. By default, the content of the cell will be rotated at 45 degrees.