Column A contains 'blocks' of either 7 or 8 cells. For example:

0CLOTHESTIME STORE INC

C/O GENERAL ACCTG

5325 E HUNTER AVE 03/15/2006

ANAHEIM CA 92807

215.99
217.99
0 200301234 2003-2004 004-018
000027991-8
0
2003-2004
0CROCKER, JAMES R & BARBARA J

41398 SHADOW MOUNTAIN WY

HEMET CA 92544 03/15/2006

51.45
51.95
0 200301244 2003-2004 006-165
000028278-1
0
2004-2005

The first cell in each 'block' contains, in the two leftmost positions,
a '0' (zero) and a non-space character. For example:

The first cell of the first 'block' contains: 0CLOTHESTIME STORE
INC
The first cell of the second 'block' contains: 0CROCKER, JAMES R &
BARBARA J

I need to tranpose the cells of each block. But how do I accomodate
the varying number of cells in each 'block'?