Transpose would not work because every 4th record (or row) would need to go 
back to the first column, next row.

original data could be in either an excel spreadsheet or a text file, 
whichever works best.

thus  

1
2
3
4
5
6
7
8
9

would look like 

1   2   3
4   5   6
7   8   9




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