How could I convert, by click and dragging a formula, the following?

It's additionally tricky because the Horizontal format includes an end of
year lable (2004, 2005, etc), but the vertical format does not

Label Cell Reference
4Q04 R17
1Q05 R20
2Q05 R23
3Q05 R26
4Q05 R29
1Q06 R32

Label Cell Reference
4Q04 AG8
2004 AH8
1Q05 AI8
2Q05 AJ8
3Q05 AK8
4Q05 AL8
2005 AM8
1Q06 AN8

Thanks very much in advance.

This will become a forecasting tool for debt, reported interest expense,
accrued interest expense, capitalized interest expense, and cash interest
expense.

Regards,
SteveC
http://www.mavericksocietyinvestmentresearch.com