Split and Transpose in Power Query

I believe you want this:

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WMjEAAiUdJUM9Rz1PPUMwS8EltTixqCg/JycfyDcyMKgxMjCsMbIAEZYQloFSbCwA", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type text) meta [Serialized.Text = true]) in type table [#"Line No_" = _t, #"Row No_" = _t, Description = _t, Totaling = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Line No_", Int64.Type}, {"Row No_", type text}, {"Description", type text}, {"Totaling", type text}}),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Changed Type", "Totaling", Splitter.SplitTextByDelimiter("|", QuoteStyle.Csv), {"Totaling.1", "Totaling.2", "Totaling.3", "Totaling.4", "Totaling.5"}),
    #"Changed Type1" = Table.TransformColumnTypes(#"Split Column by Delimiter",{{"Totaling.1", Int64.Type}, {"Totaling.2", Int64.Type}, {"Totaling.3", Int64.Type}, {"Totaling.4", Int64.Type}, {"Totaling.5", Int64.Type}}),
    #"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Changed Type1", {}, "Attribute", "Value")
in
    #"Unpivoted Columns"