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SUBMIT YOUR IDEAMy solution
BTW, I guess that there is a huge potential for a great challenges to clean and reorganize the data
NOTES
1. KYD: Know Your Data. Subtotals may be lurking behind the weeds of hierarchical data. Beware!
Already been mentioned by others but the wording and logic of this challenge were not great. Bit disappointed that I spent more time trying to decipher the requirements than actually solve the challenge.