Transposition of a table with Power query

Hi,
In this video of "ExcelIsFun" there is a transformation exercise with Power query.
I would like to do the same exercise but in the opposite direction.
How to start from the first table to the second one with Power Query (see attached file)

Thank you in advance for your help

Hello,

I try again with a UP,
I don't know if my message is in the right section in the power query category or it is impossible to solve this problem but this is where I was directed for my first message.

I have already consulted on this forum, problems or threads much more complicated than this one.
In any case, there are some real pro's on power query here.

If someone could help me it would be very nice .

Thank you in advance

Hi JetMc,

Thank you for your welcome message and for your formulas,
In fact, I'm looking for a solution with Power query instead,

I have consulted many sites with table transpositions but I have never found for this kind of exercise,
I don't really have a personal need but it is for my curiosity and personal learning that I posted this topic.
I'm sure it must have an elegant and simple solution with Power query..., I keep hoping

In any case, thank you very much for your answer, I keep the file with your formulas, maybe I will need it someday

Have a nice day