My user table has a column that contains comma seperated values, as each user can have multiple accounts. Please note that I can not change this structure.
UserID | Accounts
---------------------
1 | ABC,DEF,GHI
2 | JKL, MNO
Based on this table, I need to create a new table that contains one row for each account:
UserID | Account
---------------------
1 | ABC
1 | DEF
1 | GHI
2 | JKL
2 | MNO