I have a large spreadsheet (~1500 rows) that I am trying to manipulate the format of. I have created an example of what my data looks like and shown it here in the first image. I would like it to be organized like the table in the second picture.

Some invoice entries only have one WBS assigned to them, some have upwards of 8. If the invoice has more than one WBS assigned to it, I would like to move it to the same row as the invoice rather than the next row.

In my example picture below, cells E4 & F4 are to be moved to G3 & H4, and cells E5 & F5 are to be moved to I3 & J3. 

Any help would be greatly appreciated.

[![enter image description here][1]][1]


[![enter image description here][2]][2]


  [1]: https://i.sstatic.net/W4kDO.png
  [2]: https://i.sstatic.net/JtQpw.png