How to make my macro change more than 4 rows

Hello
I have a macro that converts cell D3(numbers are generated with formula) values into text, extracts them to separate columns and then applys the formula again onto cell D3. I have a problem with the formula. It should fix the columns as the values in D3 changes. It means that if there are 23 values in D3 then it separates them to 23 columns. Now as the amount in D3 changes let say to none values, the macro keeps only first four columns of 23 empty and others are put.
Maybe somebody can take a look to the macro and sort out how to change it so it always corrects any amount of cell values.
Thanks!

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