rearranging data in spreadsheet

I have a spreadsheet in the format below. I've also attached the spreadsheet as a reference. Column "A" can contain the values A,C,E,F,G,H. Column "B" is a sorted numeric value. Column "C" is a numeric value, 2 decimal places.

I would like to consolidate into a single row for the duplicate entries in column "B". There should be 6 new columns corresponding to the value in column A, but that entry should be the correlating entry from column "C", OR BLANK IFTHERE IS NO VALUE. At that point I no longer need the contents of the original column "A".

Example input:

C 110440 2.12
F 110440 1.83
G 110440 3.00
A 130138 1.67
E 130138 2.39
F 130138 1.92

Example output:

(header row included for clarity, and I used periods as separators as tabs don't show up properly)

Value...........A..........C..........E..........F..........G..........H
110440.....................2.12.................1.83......3.00.......
130138........1.67..................2.39......1.92...................