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Default count occurence and present results

I have a large file with 3 columns of information: item, serial number,
number of cust service calls for that serial number. Serial numbers are
unique and number of calls is 1 thru 5+.

How do I count the number of serial numbers for each item, that gets 1
calls, 2 calls, 3 calls, etc.

I want to present my results in a table
1 2 3 4 5
item a
item b
item c


 
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