Split data from one cell into several, based on the number of data in the cell...

[Steve1975]

I have tried to look for this in the existing posts but I'm not really sure what to search for. Due to restrictions as at work I'm looking to solve this with standard Excel formula and not customs or VBA.

The data that I have is variable, the number of data in the cell against each month will vary in quantity. Hopefully it can be simply represented for the purposes of this question as the left side. The output that I'm looking for is the right side. Any ideas

[TABLE="class: grid, width: 500"]
<tbody>[TR]
[TD]Jan[/TD]
[TD]A[/TD]
[TD][/TD]
[TD]Jan[/TD]
[TD]A[/TD]
[/TR]
[TR]
[TD]Feb[/TD]
[TD]B, C[/TD]
[TD][/TD]
[TD]Feb[/TD]
[TD]B[/TD]
[/TR]
[TR]
[TD]Mar[/TD]
[TD]D, E, F[/TD]
[TD][/TD]
[TD][/TD]
[TD]C[/TD]
[/TR]
[TR]
[TD]Apr[/TD]
[TD]G[/TD]
[TD][/TD]
[TD]Mar[/TD]
[TD]D[/TD]
[/TR]
[TR]
[TD]May[/TD]
[TD]H, I, J, L, K[/TD]
[TD][/TD]
[TD][/TD]
[TD]E[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]F[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]Apr[/TD]
[TD]G[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]May[/TD]
[TD]H[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]I[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]J[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]K[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD]L[/TD]
[/TR]
</tbody>[/TABLE]