Macro for hierarchical Setup?

TEST.xlsx

Hi all,

This is my first post, however I have frequented this site for months now and have finally found a problem I can't find an answer to. As the title states I need to turn this:

1.0.0.0
YUIH-1 B C
YUIH-2 A B C
2.0.0.0
YUIH-3 A C
YUIH-4 B

into this:

1.0.0.0
YUIH-1
B
C
YUIH-1
A
B
C
2.0.0.0
YUIH-3
A
C
YUIH-4
B

Could any of you point me in the right direction?

Thanks,
Mike