I have an input file that needs to be manipulated into a specific output format. I cannot figure out the best way to accomplish this. The input/output file is below, I could not upload it. Basically I need to summarize the 3 amounts for each entity/state combination. There are about 30 entities and all 50 states in total. The output file should list the entities across the top and the states down the side. Any help is greatly appreciated! INPUT FILE FORMAT Entity1 Entity1 Entity1 Entity2 Entity2 Entity2 Entity3 Entity3 Entity3 Alaska Arizona California Alaska Arizona California Alaska Arizona California Amount $500 $100 $600 $80 $100 $200 $80 $100 $200 Amount $100 $500 $80 $200 $600 $500 $200 $600 $500 Amount $80 $600 $500 $600 $100 $500 $600 $100 $500 OUTPUT FILE FORMAT Entity1 Entity2 Entity3 Alaska Sum of Alaska for Entity1 Sum of Alaska for Entity2 Sum of Alaska for Entity3 Arizona Sum of Arizona for Entity1 Sum of Arizona for Entity2 Sum of Arizona for Entity3 California Sum of California for Entity1 Sum of California for Entity2 Sum of California for Entity3