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Hi,
I would solve this in the Query Editor. However, if you wish to use a formula, then enter this formula in cell D2
=LET(spt,DROP(REDUCE(" ",B2:B4,LAMBDA(a,b,VSTACK(a,TEXTSPLIT(b," ")))),1),HSTACK(TOCOL(IF(spt<>"",A2:A4),2),TOCOL(spt,2)))
Hope this helps.