Dynamically creating a parent-child table from anarra

[thegamerulez]

Hi All,
I have many such tables with the 1st column being a list of members and the remaining columns being the depth of their hierarchy.
The number of levels for a certain dimension is not fixed. i.e. GL might be 3 but Product might be 5 etc.
The list of members will also increase in the future.

GL Category	Level 1	Level 2	Level 3
Ad Loader	Core: Depth	Core Revenue	All Revenue Categories
AP&A Tier 2 Management and Admin Income	Management & Admin Fees Income	Intercompany Income	All Revenue Categories
AR Conversion		Other Revenue	All Revenue Categories
Business Process Outsourcing Income	Management & Admin Fees Income	Intercompany Income	All Revenue Categories
Business Support Services Income	Management & Admin Fees Income	Intercompany Income	All Revenue Categories
Classic Ad	Core: Job Posting	Core Revenue	All Revenue Categories
Classic - Cutover Adjustments	Core: Job Posting	Core Revenue	All Revenue Categories
Customer Support BPO Fee Recharge Income	Management & Admin Fees Income	Intercompany Income	All Revenue Categories
Depth - Cutover Adjustments	Core: Depth	Core Revenue	All Revenue Categories
Depth - Finance Adjustments	Core: Depth	Core Revenue	All Revenue Categories
Direct / Advertising Income	Core: Depth	Core Revenue	All Revenue Categories

I am ultimately looking to get a 2-column output as under -

The format is in line with what I need to load to a legacy system to create the parent-child relationship.

GL Member	Parent
Ad Loader	Core: Depth
AP&A Tier 2 Management and Admin Income	Management & Admin Fees Income
AR Conversion	Other Revenue
Business Process Outsourcing Income	Management & Admin Fees Income
Business Support Services Income	Management & Admin Fees Income
Classic Ad	Core: Job Posting
Classic - Cutover Adjustments	Core: Job Posting
Customer Support BPO Fee Recharge Income	Management & Admin Fees Income
Depth - Cutover Adjustments	Core: Depth
Depth - Finance Adjustments	Core: Depth
Direct / Advertising Income	Core: Depth
Core: Depth	Core Revenue
Management & Admin Fees Income	Intercompany Income
Core: Job Posting	Core Revenue
Core: Depth	Core Revenue
Core Revenue	All Revenue Categories
Intercompany Income	All Revenue Categories
Other Revenue	All Revenue Categories
Core Revenue	All Revenue Categories
All Revenue Categories

My Version of Excel is Microsoft® Excel® for Microsoft 365 MSO (Version 2203 Build 16.0.15028.20242) 64-bit

I managed to find a solution but it unfortunately wasn't a dynamic array for one of the helper columns and hence couldn't spill as the members increased or decreased.
I am okay with a Power Query solution as well but couldn't think of a possible solution as my skills in PQ are pretty limited.

Any assistance with this will be greatly appreciated!