I have a set of data in this format:

a x 12
b x 14
c x 18
a y etc.
b y
c y
a z
b z
c z

And i want it in this table format:
x y z
a # # #
b # # #
c # # #


What is the relevant formulae? I've tried some mashups of offset, index
and match to no avail.

An example spreadsheet is attached if you want to have a go.

Cheers,
TF


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