Splitting 220 wire for new sub panel.
I am going to help my neighbor wire a new shop. Question, There was a Spa installed where the shop is now. My question is there is 220 wiring already there that was for the old Spa, What we want to do is install a new sub panel for the shop, But we don't need 220 volts, How do I split the 220 going into the new sub panel to work three 20 amp breakers.? Would like to get a diagram if possible. Thanks.