VBA code to unmerge/split multiple data in single cell to multiple cell needed

[excelsishya]

Hi Guys,

I am converting Large Pdfs to excel. sometimes i get data merged into single cell.Is there any VBA code unmerge/split only merged data leaving remaining data as it is.

Windows 7
Excel 2007

Thanks in advance

Input
<table width="192" border="0" cellpadding="0" cellspacing="0"><col style="width: 48pt;" width="64" span="3"> <tbody><tr style="height: 120pt;" height="160"> <td class="xl63" style="height: 120pt; width: 48pt;" width="64" height="160">Cash 12 290002
Inv 03 34556676
AR 23 2345765
Oth 34 321</td> <td style="width: 48pt;" width="64">
</td> <td style="width: 48pt;" width="64">
</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">AP</td> <td align="right">40</td> <td align="right">400000</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">LTB</td> <td align="right">45</td> <td align="right">10000000</td> </tr> </tbody></table>
Desired Output

<table width="192" border="0" cellpadding="0" cellspacing="0"><col style="width: 48pt;" width="64" span="3"> <tbody><tr style="height: 15pt;" height="20"> <td style="height: 15pt; width: 48pt;" width="64" height="20">Cash</td> <td style="width: 48pt;" width="64" align="right">12</td> <td style="width: 48pt;" width="64" align="right">290002</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">Inv</td> <td align="right">3</td> <td align="right">34556676</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">AR</td> <td align="right">23</td> <td align="right">2345765</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">Oth </td> <td align="right">34</td> <td align="right">321</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">AP</td> <td align="right">40</td> <td align="right">400000</td> </tr> <tr style="height: 15pt;" height="20"> <td style="height: 15pt;" height="20">LTB</td> <td align="right">45</td> <td align="right">10000000</td> </tr> </tbody></table>