How to transpose under a certain condition

[hui_hui]

I have some raw data on the left (vba.xls) and I wish to transpose the cells in Column C according to categories in Column B. I found some similar vba codes on this site however I'm too newbie to be able to modify it. Could any super man help? Ideally if explainations could be added using (') that would be greatly appreciated as I'm trying to learn over time thus reduce taking others' time.

Great thanks!
hui

Similar codes partly look like this (which I don't quite understand):

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[zbor]

Your post does not comply with Rule 3 of our Forum RULES. Use code tags around code. Posting code without them makes your code hard to read and difficult to be copied for testing. Highlight your code and click the # at the top of your post window. For more information about these and other tags, found here

[hui_hui]

Format fixed. It was my first post here & thanks for informing.

[patel45]

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[hui_hui]

This is awesome. Really appreciate it, Patel!