Clean up an XLS spreadsheet, minor data entry

I have a list of names and addresses in an XLS spreadsheet. Currently, there are 3 relevant columns: Name, City and State. There are 275 rows, each containing a unique family, couple or individual. Essentially, this is a database with 275 records, each containing 3 relevant fields. This project entails cleaning up the XLS spreadsheet. Specifically, you will need to: 1) From the original “Name” column, create additional name columns for First_Name, Last_Name, and Mailing_Name, and populate the rows with the relevant data from the Name column where: a. First_Name = the first name of the individual (if the "Name" column only has a family name, eg, “The Smith Family”, then leave First_Name column blank; if the Name column has multiple first names in a row, then create a unique row for each individual, such that there is only one first name in this column. For example, if "John and Mary Smith" appears in the current "Name" Column, then we will need 2 rows, one where First_Name = John, and one where First_Name = Mary) b. Last_Name = the surname in the “Name” column (eg, if the “Name” column says “The Smith Family”, then this column would be “Smith”) c. Mailing Name = the contents of the current “Name” column (will be redundant) 2) Other existing columns are fine as is (eg, City, State); please do not change 3) Add a “Country” column a. If the row is a US address, insert USA b. Otherwise, insert the other country that currently is in the “State” column (eg, Australia, India or UK); please leave the existing “State” column as is (eg, if State = Australia, then Country = Australia; if State = NY, then country = USA) XLS sheet is confidential and will only be shared with the winning bidder Many thanks