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Column A contains 'blocks' of either 7 or 8 cells. For example:

0 2003-2004
0CLOTHESTIME STORE INC
C/O GENERAL ACCTG
5325 E HUNTER AVE 03/15/2006
ANAHEIM CA 92807
215.99
217.99
0 200301234 2003-2004 004-018 000027991-8
0 2003-2004
0CROCKER, JAMES R amp; BARBARA J
41398 SHADOW MOUNTAIN WY
HEMET CA 92544 03/15/2006
51.45
51.95
0 200301244 2003-2004 006-165 000028278-1

The first cell in each 'block' contains, in the two leftmost positions,

a '0' (zero) and a non-space character. For example:

The first cell of the first 'block' contains: 0CLOTHESTIME....
The first cell of the second 'block' contains: 0CROCKER....

I need to tranpose the cells of each block.
How do I accomodate the varying number of cells in each 'block'?

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