Convert data from vetical headers to horizontal (need more the transpose function)

Hi Everyone, I have given up on this one by myself so hopefully one of you can be my hero. Basically I have a file that has data in 2 columns. First column is technically the header and 2nd column is data. This repeats itself many times in the file and each record is separated by "END OF ENTRY" then the next record begins. This vertical file is killing me because there are over 65,000 records and its not Access or Excel friendly. I to convert this information into a flat file format or crosstab that I can load into Access. Below is a sample on a small scale.

CONVERT THIS

CODE DETAIL
RES 1[98]
TRM CFGRC09
MRC 24564323245
AMT 9.44
----END OF ENTRY ----
RES 1[98]
TRM CFGRC09
MRC 345267665
AMT 10.54
----END OF ENTRY ----
RES 1[98]
TRM CFGRC09
MRC 453322567
AMT 45.87
----END OF ENTRY ----

TO THIS
RES TRM MRC AMT
1[98] CFGRC09 24564323245 9.44
1[98] CFGRC09 345267665 10.54
1[98] CFGRC09 453322567 45.87

Thanks a bunch if there is a solution.

Hi Richard,
It works for getting the column headers but the subsequent data does not come through as records (row).
Results:
RES TRM MRC SEQ
TRM MRC SEQ RES
MRC SEQ 0 0
0 0 0 0