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Hi,

See if this code can help you. It's using a Dictionary of Dictionaries.
It's not complete because it only compiles the February data but it should get you started. What it does is take the data for February and outputs it to a new sheet called Output.

By adding a loop you could go through each month in the "Data entry" sheet and compile the results.

Sub test()
    Dim ar
    Dim i As Long, j As Long
    Dim DicC, DicP, e, s
    Dim sMonth As String
    Dim m As Integer, n As Long

    Set DicC = CreateObject("Scripting.dictionary")

    ar = Sheets("Data Entry").Range("A1").Cells(1).CurrentRegion.Value
    sMonth = ar(1, 1)

    For i = 3 To UBound(ar, 1)
        If Not DicC.exists(ar(i, 1)) Then

            Set DicC.Item(ar(i, 1)) = CreateObject("Scripting.dictionary")

            For j = 4 To UBound(ar, 2) Step 2
                If ar(i, j) <> "" Then

                    With DicC(ar(i, 1))
                        If Not DicC(ar(i, 1)).exists(ar(i, j)) Then
                            DicC.Item(ar(i, 1))(ar(i, j)) = ar(i, j - 1)
                        Else
                            DicC.Item(ar(i, 1))(ar(i, j)) = DicC.Item(ar(i, 1))(ar(i, j)) + ar(i, j - 1)
                        End If
                    End With

                End If

            Next j
        End If
    Next i

    m = 1
    With Sheets("Output")
        .Range("A1") = sMonth
        For Each e In DicC
            If DicC(e).Count > 0 Then
                .Cells(2, m) = e
                .Cells(2, m + 1) = "Amount"
                n = 3
                For Each s In DicC(e)
                    .Cells(n, m) = s
                    .Cells(n, m + 1) = DicC(e)(s)
                    n = n + 1
                Next s
                m = m + 2
            End If
        Next e
    End With

End Sub