title: Column to rows transfer
body: <pre><code>**Column A**             **Column B**
  MEMBERSHIP NO.         167337
  MEMBER NAME            CHIRAGBHAI VASANI
  FIRM NAME              MEHRA ANIL AND ASSOCIATES
  COMAPANY ADDRESS       GANGANAGAR 
  MOBILE NO.             9723989669
  EMAIL ID               CHIRAG9355@GMAIL.COM
  MEMBERSHIP NO.         530301
  MEMBER NAME            MANMEETKAUR KHALSA
  FIRM NAME              MANMEETKAUR@ASSOCIATES
  COMAPANY ADDRESS       MALERKOTLA, PUNJAB
  MOBILE NO.             9429050703
  EMAIL ID               CA.MANMEET70@GMAIL.COM
  </code></pre>
  <p>I want This.</p>
  <pre><code>MEMBERSHIP NO.      MEMBER NAME           FIRM NAME                  COMAPANY ADDRESS       MOBILE NO.   EMAIL ID 
   167337             CHIRAGBHAI VASANI         MEHRA ANIL AND ASSOCIATES      GANGANAGAR         9723989669   CHIRAG9355@GMAIL.COM
   530301             MANMEETKAUR KHALSA        MANMEETKAUR@ASSOCIATES         MALERKOTLA, PUNJAB     9429050703   CA.MANMEET70@GMAIL.COM
  </code></pre>
  <p> </p>