Excel Rows (1st column) as .php files + Excel Row 1 (2nd column to infinty) as data of all files

I found relevent things but not the exact match and I don't know how fix them.

I have an excel file with only 1 row(with many columns) and 1 column (with many rows).

Now I would like to use vba and create files from all the rows of 1st column and , put the same data (i.e. cloumn b to infinty of 1st row) inside all the files.

Just an example:

excel file:

a 2 3 4
b
c

files would be:

a.php, b.php, c.php

with same data inside them:

2 3 4

Thanks in advance