Need to split a column from data source in two columns

I need to retrieve specific data from accounting records. In the case of the this example spreadsheet I need to have the values in Column H to be splitted in columns L and M according to the position of the parameter Cell J2 in columns F and G.
https://docs.google.com/spreadsheets/d/1gl53yXmqYUdpjj8y0GwJ5UPwgboAdLQIw64duXXNQWU/edit?usp=sharing
I have mocked the result I need in the yellow area. In green that's what I'm achieving with the QUERY function.