I need a formula that will help me organize country codes. In Column A, I
have 3 digit codes that have a country code, in column B, associated with it.
The 3 digit codes appear multiple times in the spreadsheet. I need a way to
show the 3 digit code and any and all of the country codes that are
associated with it on one row.

Example of my raw data below:
ABF CN
ABF MX
ABF US
ACC CN
ACC IE
ACC MX
ACC TW
ACC US

Desired Output:
Col A Col B Col C Col D Col E Col F
ABF CN MX US
ACC CN IE MX TW US


Satisfactory output:
ABF CN, MX, US
ACC CN, IE, MX, TW, US