Split columns dynamically

I came across this challenge from Excel On Fire. This challenge just happened related to the topic of my previous post regarding splitting column using Power Query. So i take the challenge and offer a different solution.

Don’t miss the video from Excel On Fire. Oz demonstrated many different Power Query techniques to solve the problem, with his unique way of storytelling! I love that!

And this is my solution to the same problem using different approach. The core techniques involved are splitting column into rows and then pivot the resulting column. And the challenge is to keep the records with no item and make the solution dynamic to handle new data in the future.

I hope you like it. Do you have a different solution? Please feel free to share in the comments below.