Sort & Re-write Column Data To Rows - 2003

I have company asset data listed by item on wksht 1. Example:

Company A Computer 200
Company C Coffee Machine 21
Company A Car A123
Company B Computer 70
Company A Chair B14
Company B Desk C56
Company C Computer 59
Company C Desk C789

I want to sort and covert the column data on wksht1 to row data on wksht2. Example:

Company A Computer 200, Car A123, Chair B14
Company B Computer 70, Desk C56
Company C Computer 59, Coffee Machine 21, Desk C789

I'd like to do this via VBA/Macro(s) if possible.

I have to do this every month, so it would be nice to append the existing data to an "archive" file on wksht3 and then create this months data.

The data is imported each month via a text file with comma delimited fields which become the column data in the top example.