Sub строки_в_столбцы()
Dim arr As Variant, i As Long, j As Long, lr As Long

With Worksheets("исх") ' исх - изменить на имя листа с исходными данными
    lr = .Cells(.Rows.Count, 1).End(xlUp).Row
    arr = .Range("A1:C" & lr)
End With

With Worksheets("res") ' res - изменить на имя листа с результатом
    .Cells.Clear
    .Cells(1, 1) = arr(1, 1)
    .Cells(2, 1) = arr(1, 2)
    .Cells(3, 1) = arr(1, 3)
    For i = 2 To UBound(arr, 1)
        .Cells(1, i) = arr(i, 1)
        .Cells(2, i) = arr(i, 2)
        .Cells(3, i) = arr(i, 3)
    Next i
    Call format_sh(.Name)
End With

End Sub
Private Sub format_sh(shName As String)
Dim lc As Long

    With Worksheets(shName)
        lc = .Cells(1, .Columns.Count).End(xlToLeft).Column
        .Range(.Cells(1, 1), .Cells(1, lc)).EntireColumn.AutoFit
        .Range(.Cells(2, 2), .Cells(2, lc)).NumberFormat = "[$-F400]h:mm:ss AM/PM"
    End With
End Sub