How can you create the lower table from the top one when the tables are not linked?
Click Switch Rows & Columns Because it needs to be transposed without creating a reference.
Switch Rows & Columns
Because it needs to be transposed without creating a reference.
Use the TRANSPOSE function
TRANSPOSE
Select Paste Special > Transpose.
Paste Special > Transpose.
Select Paste Special > Values.
Paste Special > Values.