Create 5 column hierarchy off of one column extract

I need some help to take an extract that is 2 columns, and convert column B into into 5 columns. Column A is the hierarchy classification, and column B are the values. The hierarchy goes from values A - E. I'm attaching an example spreadsheet. Columns A and B are the original extract. To the right is an example of manually copying and pasting just the values into the appropriate fields, and below that is an example of what the end result would look like. What I'm trying to do is take this single column, and import into a SQL Server table to run some reports off of.

Any help would be greatly appreciated.

Thanks.