Hi, Betty-
No VBA required: here's a formulaic workaround for you.

Step 1: Make a backup copy of your data, and keep your original data
intact! That way if something goes horribly wrong you can revert to
your original information.

Step 2: Insert a blank row at the beginning of your data. The mockup I
created shows the Rent Type column header in A2, Date in A3, and
Category in A4. The first group of sample data, Recourse, 12/31/04,
and Net appear in A6, A7, and A8, etc.

Step 3: Enter this formula in cell B2:
=IF(A1="",A2,"")

Enter this formula in C2:
=IF(A1="",A3,"")

Enter this formula in C3:
=IF(A1="",A4,"")

Copy these formulas, and paste them into all the rows of your
spreadsheet.

The formulas look for the blank row in between groups of data, and
transpose them into rows. The result will show a series of blank rows,
however; copy columns B, C, and D, then paste them back over themselves
at values to convert them formulas into static values. Then delete the
extra rows.