Transform data to tabular format

Hello everyone

I have the data in three columns. The first column is for the IDs and this will be unique in output in column A in output
The second column would be the headers after the column A in output
The third column has the values which I need to populate properly in each suitable place in the output
The attachment will explain better than the description

Sub Test()
    Dim a, d As Object, d2 As Object, s As String, i As Long, m As Long
Dim k As Long, c As Long

    a = Range("A1:C" & Cells(Rows.Count, 1).End(xlUp).Row).Value
    ReDim b(1 To UBound(a, 1), 1 To UBound(a, 1))
    k = 1: c = 2: b(1, 1) = a(1, 1)
    Set d = CreateObject("Scripting.Dictionary")
   
    For i = 2 To UBound(a)
        If Not d.Exists(a(i, 1)) Then
            k = k + 1
            b(k, 1) = a(i, 1)
           
            d(a(i, 1)) = a(i, 2)
           
            b(1, c) = a(i, 2)
            b(k, c) = a(i, 3)
        Else
            c = c + 1
            b(1, c) = a(i, 2)
            b(k, c) = a(i, 3)
        End If
    Next i

    'Range("E10").Resize(d.Count).Value = Application.Transpose(d.keys)

End Sub

Posted at this link too
http://www.eileenslounge.com/viewtopic.php?f=30&t=34512