Indenting in Excel VBA

Hi all,

I have the following data:

2
2.1
2.1.1
2.1.2
2.2
2.2.1
2.2.2
2.2.3
2.3
2.3.1
2.4
2.5
2.6
2.6.1
2.6.1.1
2.6.1.2
2.6.2
3
3.1
3.1.1
3.1.2

This data is the first column of a list of parent and child items, so item 3.1 belongs to 3 and item 3.1.1 belongs to item 3.1 and so on.

What I would like to do is the following, showing each parent in a separate column:

2      
2.1            2
2.1.1            2.1
2.1.2            2.1
2.2            2
2.2.1            2.2
2.2.2            2.2
2.2.3            2.2
2.3            2
2.3.1            2.3
2.4            2
2.5            2
2.6            2
2.6.1            2.6
2.6.1.1            2.6.1
2.6.1.2            2.6.1
2.6.2            2.6
3
3.1            3
3.1.1            3.1
3.1.2            3.1
etc...

Has anyone got any clever ideas of how to achieve this is Excel VBA?

Thanks in advance