Sub UnMergeS()
Dim i%
For i = 3 To Range("A" & Rows.Count).End(xlUp).Row
If Cells(i, 1).MergeCells Then
Cells(i, 1).UnMerge
Cells(i, 1).Borders(xlEdgeBottom).LineStyle = xlContinuous
End If
If Cells(i, 1) = "" Then Cells(i, 1) = Cells(i - 1, 1) & "南"
Next i
End Sub