How to manually create Pivot Table?

i have all the data arranged in columns. how am i going to rearranged/transposed data from vertical (separate columns with diff data) to horizontal (categorized into common class in rows) and of course sum up all the data like a pivot table can do? but my real problem is how can i classify repetitive data into one class? eg. "individual" and "corporation" has been repeatedly given/shown in one column (both with respective amount) , i just want it transposed into rows as headings and sum the data...

anyway the file is attached as sample... my head hurts already... anyone? pls help. thanks