copy rows on cell based value and condtionaly paste it to other column

Hi
this is very dynamic requirement.
I have attached image as well sample sheet for what i need.

In brief:
I want to transfer(cut or moving) the cells to respective column but on same row from where is has been cut.

For example: (where , (comma) means different column

Account No.1
item33,quantity,amount,
item2,quantity,amount,
item48,quantity,amount,

Account No.2
item9,quantity,amount,

Account No.3
item19,quantity,amount,
item2,quantity,amount,
item6,quantity,amount,
item75,quantity,amount,
item52,quantity,amount,

Now i want put it like this

Account No.1 item33,quantity,amount,
Account No.1 item2,quantity,amount,
Account No.1 item48,quantity,amount,

Account No.2 item9,quantity,amount,

Account No.3 item19,quantity,amount,
Account No.3 item2,quantity,amount,
Account No.3 item6,quantity,amount,
Account No.3 item75,quantity,amount,
Account No.3 item52,quantity,amount,

I have also attached image and sample excel file.
[img=http://s4.postimage.org/3208mebvo/data_convert.jpg]
Excel file is attached below.