Current state


Customer Name | NEW YORK | ALBANY
Customer Name | NEW YORK | CLINTON
Customer Name | NEW YORK | COLUMBIA
Customer Name | NEW YORK | DELAWARE
Customer Name | NEW YORK | DUTCHESS
Customer Name | VERMONT | BENNINGTON
Customer Name | VERMONT | CALEDONIA
Customer Name | VERMONT | CHITTENDEN
Customer Name | VERMONT | ESSEX
Customer Name | VERMONT | FRANKLIN
to this:

Output Required:

Customer Name | VERMONT | BENNINGTON,CALEDONIA,CHITTENDEN,ESSEX,FRANKLIN
Customer Name | NEW YORK | ALBANY,CLINTON,COLUMBIA,DELAWARE,DUTCHESS


Need this to be done for 10000 entries so require macro accordingly.

Thanks in advance.