How To Split Cells In A Table Format

Hi Guys,

I have this table formatting problem; I have a table report (with rows expanding) say sales report for items. In this report each item has 2 rows. I want to split the send row as shown below. So the results of the report should have the format below.






rownumber
ITEMNUNBER
COST
Sales
On Hand

1
A
CY4567
CY6780
CY567

2
A
LY4678
LM678
LY7999
LM789
LY500
LM10

3
B




4
B







5
C




6
C









IN this example for each item we show current year, last year and Last month Cost,sales and on hand.
This is not a cross tab and number of items onthe report varies. In this example its 3 items but next time when you run it could be 100 items.

Any help appreciated

Sonny