How will you approach this : 1

Input :

Name	Year	Transport	House Rent	Food
Sri	2000	200	1500	500
Uma	2000	300	1200	300
Ragu	2000	300	1350	350
Sri	2001	300	1550	450
Uma	2001	350	1200	290
Ragu	2001	350	1400	350

Output :

Name	Year	Expense Type	Expense
Sri	2000	Transport	200
Sri	2000	House rent	1500
Sri	2000	Food	500
Uma	2000	Transport	300
Uma	2000	House rent	1200
Uma	2000	Food	300
Ragu	2000	Transport	300
Ragu	2000	House rent	1350
Ragu	2000	Food	350