morph horizontal layout to verticl layout?

[JR]

I have to work with two data bases both of which have are
inherited and can not be changed because they both feed
different models.

Database one is arranged horizontally:

(key)
Customer ID | Location | Item 1 QTY | Item 2 QTY | Item 3
QTY

Database is arranged Vertically:

(key) (key) (key)
Customer ID | Location | Item | QTY

I must take database one and morph it into data base two.

I haven't the foggiest idea how to do so - can anyone lend
a hand?

Thanks!