Convert column B as multiple column titles and move data in column C into new columns?

I have a excelsheet that looks like this:

Column A | Column B | Column C
Los Angeles | Fire Dept | 3
Los Angeles | Health Services | 12
New York | Fire Dept | 8
New York | Health Services | 22
New York | Internal Services | 100
New York | Public Works | 7
Chicago | Health Services | 15
Chicago | Public Works | 56
Chicago | Social Services | 4

And I am trying to make it look like this:

	Fire Dept	Health Services	Internal Services	Public Works	Social Services
Los Angeles	3	12
New York	8	22	100	7
Chicago		15		56	4

Can this be done?? Please help! Any input would be appreciated. Thanks!!!!

Thank you.

The city column works perfect, but there are lots of duplicate columns for department. For example, "Health Services" show up 3 times on the original list (Column B), but I would like only one new column for "Health Services", I don't need three. Any ideas? Thanks!

Originally Posted by AlKey

Please see attached file.

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***Corrected attached file.

Originally Posted by oeldere

Or with an pivot table.

See the attached file.

That works perfectly. Thanks!!

Originally Posted by AlKey

This was already corrected.

Thanks!!!

Originally Posted by AlKey

You're welcome. Don't forget to thank those who helped by clicking on Add Reputation * and please mark thread as "Solved" if your issue has been resolved. (Selecting Thread Tools-> Mark thread as Solved).

OK thank you so much