Assuming that you have data in Cell A1
B1=IF(COUNT(A1),A1,LEFT(A1,LEN(A1)-1))
C1==IF(COUNT(A1),"",RIGHT(A1,1))

or
b1=LOOKUP(99^9,LEFT(A1,ROW($1:$10))+0,LEFT(A1,ROW($1:$10))+0)
C1=SUBSTITUTE(A1,B1,"")