Macro To Import Entire Text File Into Single Cell

I want to run a macro to Import Entire Text File in Single Cell

I have some Text Files in a Directory

Code:

Eg: C:Records

Each Sub Folder will have 1 Text File

Code:
Eg: C:RecordsFolder1Text File1.txt
C:RecordsFolder2Text File2.txt
C:RecordsFolder3Text File3.txt

I want to import Each Text File into One Single Cell Like

Code:
Row Column A Column B
1 Text File1 Text File1 Content
2 Text File2 Text File2 Content
3 Text File3 Text File3 Content
4
5

Is it possible to this through VBA.