linked data
 

I have the following information on one worksheet that I need to transfer to
a new worksheet in another format.
Refer Acct Amt
80312 43700 -36,500.00
80312 43705 39,518.76
80312 12300 -44,704.76
80312 11606 5,186.00

I need it to look like:
(D3)Refer
(A4)Acct. (D4)Amt.
with the acct. #'s going down column A, starting at row 4, Refer #'s across
Row 3, starting in column D and the amt automatically filled in at D4. I
have a lot of data to enter this way and I'm hoping someone can tell me how
to populate the second sheet without having to enter everything again. I
tried SUMPRODUCT, but it didn't work. thanks ahead of time.