Sub divide()
Dim sh1 As Worksheet, sh2 As Worksheet, sh3 As Worksheet, lr1 As Long, lr2 As Long, rng1 As Range, rng2 As Range, c As Range
Set sh1 = Sheets("a")
Set sh2 = Sheets("b")
Set sh3 = Sheets("Result")
lr1 = sh1.Cells(Rows.Count, 1).End(xlUp).Row
lr2 = sh2.Cells(Rows.Count...