在Excel中找到合并的单元格，将单元格拆分并写入新的电子表格中?

I have been given a Assignment that I need to Split the data of a Spreadsheet and Write it into the new Spreadsheet. The Conditions are, Given Spreadsheet may have multiple numbers of Merged Cells and I need to find those Merged cells and write those Data in a New SpreadSheet. ie, the data or cells between one merged cell till to another Merged cell must be written in another Spreadsheet.I have been given a Assignment that I need to S