I currently have a table of information that looks something like this: 

```
ACCTS   |  YEAR  | FEE  
-------------------------    
MBR2056 |  2002  |  25.00  
MBR2058 |  2002  |  12.00  
MBR2060 |  2002  |  15.00  
MBR2056 |  2003  |  25.00  
MBR2060 |  2003  |  10.00  

```

And I am trying to break the information out of column 2 (with each year as the header), with fields broken out for each value in the "FEE" column, by year. What I am seeking is something that will look like this:

```
ACCTS   |  2002  |  2003  
-------------------------  
MBR2056 |  25.00 |  25.00  
MBR2058 |  12.00 |  
MBR2060 |  15.00 |  10.00  

```

A big part of my problem is that the numbers in the ACCTS column are not sequential, but they are ascending in order. I can group my query by the ACCTS field, but can only collect the data one year at a time. I would really like to break out the FEES values into YEAR columns, and I'm not having much luck. Anyone who can help will be gladly appreciated. Thanks in advance