declare @test varchar(100);
set @test = '''jack'',''25,A67,91J''';
WITH CTE AS
(
SELECT *
  FROM dbo.DelimitedSplit8K(@test, ',')
)
SELECT UserName = CTE1.Item, SaleNumber = Replace(CHAR(39) + CTE2.Item + CHAR(39), CHAR(39)+CHAR(39), CHAR(39))
  FROM CTE CTE1
       CROSS JOIN (SELECT Item FROM CTE WHERE ItemNumber > 1) CTE2
 WHERE CTE1.ItemNumber = 1;

DECLARE @test TABLE (id INT, val VARCHAR(100));
INSERT INTO @test
SELECT 1,'jack,25,A67,91J,67,99' UNION ALL
SELECT 2,'jill,5,8,V3' UNION ALL
SELECT 3,'john,7,D4' UNION ALL
SELECT 4,'bill,66,84';

WITH CTE AS
(
SELECT *
  FROM 
  @test
  CROSS APPLY
  (SELECT * FROM dbo.DelimitedSplit8K(val, ',')) x
)
SELECT UserName = CTE1.Item, SaleNumber = REPLACE(CHAR(39) + CTE2.Item + CHAR(39), CHAR(39)+CHAR(39), CHAR(39))
  FROM CTE CTE1
   INNER JOIN (SELECT Item,id FROM CTE WHERE ItemNumber > 1 ) CTE2 ON CTE1.id=CTE2.id
 WHERE CTE1.ItemNumber = 1;

WITH CTE AS
(
SELECT *
  FROM 
  YourTableNameGoesHere
  CROSS APPLY
  (SELECT * FROM dbo.DelimitedSplit8K(val, ',')) x
)
SELECT UserName = CTE1.Item, SaleNumber = REPLACE(CHAR(39) + CTE2.Item + CHAR(39), CHAR(39)+CHAR(39), CHAR(39))
  FROM CTE CTE1
   INNER JOIN (SELECT Item,id FROM CTE WHERE ItemNumber > 1 ) CTE2 ON CTE1.id=CTE2.id
 WHERE CTE1.ItemNumber = 1;