On Apr 25, 6:35*am, Eileen TC <Eileen
wrote:
I am trying to split a column into half of the size of the row above it. The
row above is a heading and I am trying to create two sub-headings out of the
same column.

You can't split columns so you have to start at the top. In the row
with the headings, each heading needs to be centered across two
columns so that there will be two columns below it for its
subheadings.
To center a heading across two columns, select the two cells then go
Format|Cells|Alignment tab then choose "Center Across Selection" from
the Text alignment dropdown with the heading "Horizontal:"; or tick
the "Merge cells" option under the "Text control" heading.

Ken Johnson