Sub t()
For Each c In Range("A2", Cells(Rows.Count, 1).End(xlUp))
Range(c, Cells(c.Row, Columns.Count).End(xlToLeft)).Cut Cells(1, Columns.Count).End(xlToLeft).Offset(, 1)
Next
Range("A1", Cells(1, Columns.Count).End(xlToLeft)).Copy
Range("A2").PasteSpecial xlPasteValues, Transpose:=True
Rows(1).Delete
End Sub
Sub t()
For i = Cells.Find("*", , xlValues, xlPart, xlByRows, xlPrevious).Row To 1 Step -1
cnt = Range(Cells(i, 1), Cells(i, Columns.Count).End(xlToLeft)).Columns.Count
txp = Application.Transpose(Range(Cells(i, 1), Cells(i, Columns.Count).End(xlToLeft)))
Rows(i).ClearContents
Cells(i + 1, 1).Resize(cnt - 1).Insert xlShiftDown
Cells(i, 1).Resize(cnt) = txp
Next
End Sub