dividing data equally between cells VBA

Sub DivideEqual()
  Dim Arr, i&, Nr&
  Nr = 96                                                  'number of cells
  Arr = Application.Transpose(Sheets("sheet1").Range("J8:J57").Value)  'read your values
  If Nr = 0 Then MsgBox "fatal error", vbCritical: Exit Sub  'do not divide by 0
  For i = 1 To UBound(Arr)
    If IsNumeric(Arr(i)) Then Arr(i) = Application.Round(Arr(i) / Nr, 14) Else Arr(i) = Empty  'divide in a loop by the number of cells if your value is a number
  Next
  Sheets("sheet2").Range("A1").Resize(Nr, UBound(Arr)).Value = Arr  'write to here
End Sub