divide cell content by line break mac code example

Example: excel text to columns line break

Click on the Data tab, then Text to Columns.
Choose a delimited format, 
choose Other as the delimiter 
Press CTRL and J on the keyboard at the same time. 
This makes your delimited a line break (similar to ALT + ENTER) in excel 
so that each line break that is found is used as the delimiter in your data