How to arrange cells like this?

[snb]

or

Sub M_snb()
  sn=cells(1).currentregion

  for j=2 to ubound(sn)
    sn(j,1)=sn(j-1,1)
    sn((j,2)=sn(j-1,2) & " " & sn(j,2)
    sn((j-1,1)=""
    sn(j-1,2)=""
  next

  with sheets.add
    .cells(1).resize(j,ubound(sn,2))=sn
    .columns(1).specialcells(4).entirerow.delete
  end with
End Sub