title: Excel formatting with Java Apache POI
body: <p>I have an excel file in the following format:</p>
  
  <p><img src="https://i.stack.imgur.com/EQA3o.png" alt="Input format"></p>
  
  <p>I would like to restructure this format and have it outputted in the following format:</p>
  
  <p><img src="https://i.stack.imgur.com/i9dmn.png" alt="Output format"></p>
  
  <p>The sections are repeating and can appear in any order but they will have either format. The 'Check' column is sometimes merged across rows as shown in the image.</p>
  
  <p>How can I achieve this?</p>