How to convert JSON data into Excel table in Power Query

difat 

For such result

as next step from your second screenshort you may expand last column "rows" to rows. After that add custom column to create records from two last columns using

each Record.FromList([rows],[columnNames]

Here keep only this column and expand it. Generated script is

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    #"Parsed JSON" = Table.TransformColumns(Source,{},Json.Document),
    #"Expanded JSON" = Table.ExpandRecordColumn(
        #"Parsed JSON",
        "JSON",
        {"items"}, {"items"}
    ),
    #"Expanded items" = Table.ExpandListColumn(#"Expanded JSON", "items"),
    ExpandedRecords = Table.ExpandRecordColumn(
        #"Expanded items",
        "items",
        {"tableName", "count", "columnNames", "rows"},
        {"tableName", "count", "columnNames", "rows"}
    ),
    #"Expanded rows" = Table.ExpandListColumn(ExpandedRecords, "rows"),
    #"Added Custom" = Table.AddColumn(
        #"Expanded rows",
        "Records",
        each Record.FromList([rows],[columnNames])
    ),
    #"Removed Other Columns" = Table.SelectColumns(
        #"Added Custom",
        {"Records"}
    ),
    #"Expanded Records" = Table.ExpandRecordColumn(
        #"Removed Other Columns",
        "Records",
        {"id", "createdTime", "updatedTime", "name", "category", "id2", "subject", "text"},
        {"id", "createdTime", "updatedTime", "name", "category", "id2", "subject", "text"}
    )
in
    #"Expanded Records"

Please check sample in attached.