How can I split cells in Numbers 3.0.1

I cannot find the cell split option on the latest version on Numbers - can anyone point me in the right direction - thank you

Hi Nick,
Got it. The purer "spreadsheet way" to avoid duplication of data would be to record commissions in a separate table, and extract the sums corresponding to each "heading" with a formula, something like this:
The formula in D2, copy pasted down, is:
=SUMIF(Commissions::$A,$A2,Commissions::$C)
This says, add up everything in column C of the Commissions table where the value in column A of the Commissions table is the same as the value in column A of this row.
This takes a one-time setup (and you have to make sure the values in column A of both tables are consistent) but thereafter there are advantages. Among them, you can sort and filter your transactions or your commissions to get different views.
Splitting and merging cells in spreadsheets generally spells trouble, even in Numbers 2.3, though it sounds as if you've been lucky.
SG

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You might get an answer in the Numbers forum https://discussions.apple.com/community/iwork/numbers

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replace:
with a tab
copy the text:
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Thanks for the feedback.
If I often urge askers to look at the available resources, it's because a large range of questions asked in the forums are already answered in these documents.
As they are PDFs, they are easy to search in.
CAUTION
Download them while they are available.
Given what is delivered with iBooks Author, I'm afraid that we will not get such easy to use documents.
Searching infos in the iBooks Author documentation available on line is awfully cumbersome and a lot of embedded links are wrongly flagged this way. In the Help files they aren't links but underlined strings.
It seems that the tool used to generate the web pages was wrongly configured.
Yvan KOENIG (VALLAURIS, France) dimanche 22 janvier 2012
iMac 21”5, i7, 2.8 GHz, 12 Gbytes, 1 Tbytes, mac OS X 10.6.8 and 10.7.2
My Box account is : http://www.box.com/s/00qnssoyeq2xvc22ra4k
My iDisk is : http://public.me.com/koenigyvan

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Wayne found the Spinning Beachball of Death, and you will find it too.
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i need help
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Yvan KOENIG (VALLAURIS, France) samedi 4 juin 2011 11:25:25
iMac 21”5, i7, 2.8 GHz, 4 Gbytes, 1 Tbytes, mac OS X 10.6.7
Please : Search for questions similar to your own before submitting them to the community
To be the AW6 successor, iWork MUST integrate a TRUE DB, not a list organizer !

How can I split cells in Numbers 3.0.1

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