возможно:
=ARRAYFORMULA(SPLIT(TRANSPOSE(QUERY({QUERY({A2:B, ROW(C2:C)},
"select sum(Col3) where Col1 is not null group by Col2 pivot Col1 limit 0");
IF(QUERY(QUERY({A2:B, ROW(C2:C)},
"select sum(Col3) where Col1 is not null group by Col2 pivot Col1"),
"offset 1", 0)<>0, QUERY(QUERY({A2:B, ROW(C2:C)},
"select Col2,sum(Col3) where Col1 is not null group by Col2 pivot Col1"),
"select Col1 offset 1", 0), )},,99^99)), " "))
![0](https://i.stack.imgur.com/p37BD.png)