Exporting from Text File to EXCEL

Good day im a newbie

i have a text file (LOG.TXT )that contain the following info below.

S e r i a l N u m b e r       M X L 1 0 3 0 8 3 4           TW-BW-JU-IT-12

S e r i a l N u m b e r       M X L 1 0 3 0 9 2 5          TW-BW-JU-IT-13

S e r i a l N u m b e r       M X L 1 0 3 0 9 5 9           TW-BW-JU-IT-14

i want to export this info to a Excel file using Powershell  , Maintainting the same row and column structure .