Material Split(Disassemble)

Dear Expert.

After one material was stocked (GR), the worker splited the material into two materials.

(It is reverse of subcontract)

That is.

1) GR : AB Material 1Qty.

2) Split : AB Material issue 1Qty

A Material GR 1 Qty

B Material GR 1 Qty

I can't find a suitable process.

Let me know how to handle it.

Thank you in advance.

Best regards,

KilNam