have data in this format
ALABAMA
ARAB, ATHENS, BOAZ, CULLMAN, FORT PAYNE, HUNTSVILLE, HUNTSVILLE NORTH

State on one row, then next row is cities separated by commas (,), skip a
row next state next row cities and so forth.

May be one city upto four lines of cities in some states.

Would like to end up with 1 column for each state, with the cities under the
state such as
Alabama
Arab
Athens
etc
any suggestions or is this a big cut and paste nightmare?
thanks