B1
=trim(mid(substitute(trim($a1)," ",rept(" ",100)),max((column(a1)-1)*100,1),100))

c1
=trim(mid(substitute(trim($a1)," ",rept(" ",100)),max((column(b1)-1)*100,1),100))

d1
=trim(mid(substitute(trim($a1)," ",rept(" ",100)),max((column(c1)-1)*100,1),200))