Convert a column as one column + multiple column titles ... please read for detail

I had my original thread here that marked as SOLVED:
http://www.excelforum.com/excel-new-...w-columns.html

I am tasked to convert something a little more complicated than the one in the original thread but I don't know how to change the formulae to make it work.

I will need to convert from this:

Column A | Column B | Column C
Los Angeles | GROUP1_Fire Dept | 3
Los Angeles | GROUP2_Health Services | 12
New York | GROUP1_Fire Dept | 8
New York | GROUP1_Health Services | 22
New York | GROUP3_Internal Services | 100
New York | GROUP5_Public Works | 7
Chicago | GROUP1_Health Services | 15
Chicago | GROUP2_Public Works | 56
Chicago | GROUP4_Social Services | 4

To this:

		Fire Dept	Health Services	Internal Services	Public Works	Social Services
Los Angeles	GROUP1	3
Los Angeles	GROUP2		12
New York	GROUP1	8	22
New York	GROUP3			100
New York	GROUP5				7
Chicago	GROUP1		15
Chicago	GROUP2				56
Chicago	GROUP4					4

Can this be done?? I know how to split column B into two columns, but I don’t know how to get the numbers fall into the correct cells. Please help! Any input would be appreciated. Thanks!!!!