Sub test()
    Dim x As Variant
    Dim y As String
    Dim j As Long: j = 0
    Dim LR As Long
    Dim i As Long
    For i = 1 To Range("A" & Rows.Count).End(xlUp).Row
        With Cells(i, 1)
            x = Split(.Value, " ")
            LR = Range("A" & Rows.Count).End(xlUp).Row
            If Cells(5, 1) = "" Then
                
            Else
                j = j + 1
            End If
            With .Offset(LR - j).Resize(UBound(x) + 1)
                .Value = Application.Transpose(x)
            End With
        End With
    Next i
    For i = 5 To Range("A" & Rows.Count).End(xlUp).Row
        Cells(i, 1).Value = "'" & Cells(i, 1).Value
    Next i
End Sub