Public Class Form1
    Dim x(2) As Single
    Function vaxel(ByVal c As Integer)
        x(0) = c

        If x(0) >= 10 Then
            x(2) = x(0) / 10 : x(2) = Int(x(2))
            x(0) = x(0) Mod 10
        End If
        If x(0) >= 5 And x(0) <= 10 Then
            x(1) = x(0) / 5 : x(1) = Int(x(1))
            x(0) = x(0) Mod 5
        End If
        If x(0) <= 4 Then
            x(0) = x(0)
        End If

        Return x
    End Function
    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        vaxel(26)
        MsgBox(x(2) & " " & x(1) & " " & x(0))
    End Sub
End Class