Sub aa()
Dim x As Integer
Dim d As Object
Dim a
Dim b
Set d = CreateObject("Scripting.Dictionary")
For x = 1 To Range("A65536").End(xlUp).Row
If Cells(x, 2) <> "" Then
d(Cells(x, 2).Value) = Cells(x, 1).Value + d(Cells(x, 2).Value)
End If
Next x
a = d.Items
b = d.keys
For x = 0 To d.Count - 1
Sheets("sheet2").Cells(x + 1, 1) = b(x)
Sheets("sheet2").Cells(x + 1, 2) = a(x)
Sheets("sheet3").Cells(1, x + 1) = b(x)
Sheets("sheet3").Cells(2, x + 1) = a(x)
Next x
End Sub