Vba code to split data with delimited "," in separate rows

Change to

Sub test()
    Dim a, b, e, i As Long, ii As Long, x, n As Long
    With Sheets("sheet1")
        With .Range("a1", .Range("a" & Rows.Count).End(xlUp)).Resize(, 85)
            a = Application.Index(.Value, Evaluate("row(1:" & .Rows.Count & ")"), [{85,1,75}])
        End With
    End With
    ReDim b(1 To 10000, 1 To UBound(a, 2))
    For i = 1 To UBound(a, 1)
        If a(i, 3) <> "" Then
            For Each e In Split(a(i, 3), ",")
                n = n + 1
                For ii = 1 To UBound(a, 2)
                    b(n, ii) = a(i, ii)
                Next
                b(n, 3) = Trim$(e)
            Next
        Else
            n = n + 1
            For ii = 1 To UBound(a, 2)
                b(n, ii) = a(i, ii)
            Next
        End If
    Next
    Sheets.Add.Cells(1).Resize(n, UBound(b, 2)).Value = b
End Sub