Data transformation process (4 steps)

Hello Experts:

I need some assistance with transforming some raw data into a matrix.

Background:
- In the attached XLS, I illustrate the *transformation process* in four steps.
- Step 1 is the true "raw data". These values can be found in the attached XLS (cell range A3:B17).
- Step 2 illustrates a *manually* created simple count with field names in ASC order (cell range D3:E11).
- Step 3 was *manually* created. Here, I simply copied the distinct source references into either column H or I or J or K (H3:K11).
- Step 4 was also *manually* created. Specifically, I now added a "header row" which shows the four distinct source references (N3:Q3). Now, however, any populated source reference is replaced with an "x" in the matrix.

Here's what I need some help with:
- I'd like to automate the process which ultimately allows me to get to "Step 4". I'm not sure if "Step 3" can be skipped based on the "Step 2".
- If needed, I'm okay with using some form of "helper tabs/functions" in order to automate the process. Ideally though, I'd like to keep the number of helper tabs/functions to a minimum.
- Finally, please keep in mind that all information/values (in the Excel file) are merely sample data. That is, my actual data source may include 10 different source references and has hundreds of values. That said, the transformation process must be *smart enough* to search for the distinct source references when placing them into the header row (Excel Step 4).

Thousand thanks in advance for assisting me (either w/ the required VBA development) in Excel format!!

Cheers,
Tom

Thank you... I managed to get it done in MS-Access...