Display Folder Name In Excel - VBA Macro

I need a macro which displays the folder and subfolder name from a specific path in the column A of the excel sheet in the same heirarchy. Also whenever a sub folder name is displayed in column A, I need its main folder name to be displayed in the same row Column B i.e offset(0,1). I have a macro, but it displays the folder name in the 1st cell of column B, I need it to increment to the subsequent cells based on subfolders.

Sub Step1()
Dim startRange As Range
Sheet1.Cells.Clear
Set startRange = Sheet1.Range("A5")
'Parent Directory - Change this to whichever directory you want to use
ListFoldersAndInfo "C:desktop", startRange
End Sub

[code]......