Find Multiple Occurences from Multiple Sources

Hello all,

This has been bothering me for a while and I thought I'd turn to the forums.

So I have a set of data with a source and a value provide, however multiple sources can provide the same data. My idea was I want to state what value is provided by which source. For example,

Source	Value
B	5
B	1
A	1
C	3
A	6
C	5
C	3
A	3

As you can see, several sources have a common value (A and B have 1, B and C have 5, etc). What I want to do is create additional columns that will say display the sources to the right of the value.

So that it looks something like

Value	Source A	Source B	Source C
3	A		C
5		B	C
1	A	B
1	A	B
3	A		C
6	A
5		B	C
3	A		C

What I had intended to do is create some sort of IF or VLOOKUP function targeting specific sources as a time, for each column (target Source A sources, then Source B sources...) Hopefully this makes sense, and then display it in its own cell within it's respective column.

Hopefully someone can help me out. Thanks!