This function is used to seperate the cell which is merged.
It is run by selecting the 'Form | Cell | Ungroup' or 'Ungroup' in cell shortcut menu.
When cells are seperated, cell contents are transferred into very left, top cell.
And the remainder which is seperated, is displayed as blank.
<Figure 1> Before seperating the cell
<Figure 2> After seperating the cell
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