Hi

In C3 and copied down & across,

=IF(LEN($A3)=2,MID(REPT("-",$C$1-LEN($A3))&$A3,COLUMNS($C3:C3),1),MID($A3&REPT("-",$C$1-LEN($A3)),$C$1-COLUMNS($C3:C3)+1,1))