Split excel sheet on based on Cell data

Hi,

This is my first thread...
I have a excel sheet containing 4 columns Account ID, Name , Amount, Ledger No.
After filling all data in the excel sheet ..i want to click on macro that will split excel based on Leger no. column. ..means it will copy all rows containing leder no L1 or L2 or L3...etc in a new excel sheet and save that excel by the name of Ledger no...(L1.xls L2.xls..L3.xls).

Thanks
Ovais