from bs4 import BeautifulSoup


def parse_paragraph_as_list(string_with_br):
    strings = BeautifulSoup(string_with_br, 'html.parser').strings
    splitted = [' '.join(s.split()).strip() for s in strings]
    return [s for s in splitted if s]

def parse_paragraph_as_list(string_with_br):
    paragraph = ' '.join(string_with_br.split())
    lines = [s.strip() for s in paragraph.split('<br>')]
    return [l for l in lines if l]

remove use of BeautifulSoup from parse_paragraph_as_list