Java program involving hssf, perhaps??

Pro's,
I might be posting this in the wrong list but I did not know where else to
post it so I apologize for that. I have a little situation and I was
wondering if any of you folks have some suggestions as to how could I go
about accomplishing this task. I have some files from which I am grabbing
the data and a part of the final data set is as follows..
***********************************************************************
STAT DIV TOTAL
=============
AL    01    538.84
AR    01    986242.07
FL    01    1832.98
GA    01    1783.61
IL    01    166.30
IN    01    756.67
KY    01    556.02
LA    01    1279787.24
MO    01    81.34
MS    01    9322.18
NC    01    88.33
NM    01    1323.00
NY    01    870.71
OK    01    196140.16
SC    01    1047.48
TN    01    192.99
TX    01    2152351.44
VA    01    35.45
AL    02    547497.96
AR    02    219.95
AZ    02    319.31
CO    02    20370.00
FL    02    58478.53
GA    02    242.04
IL    02    13376.24
KS    02    2524.62
KY    02    14114.40
LA    02    1685708.81
MO    02    27212.36
MS    02    1050836.64
NC    02    35543.00
NM    02    87.67
NY    02    14452.80
OK    02    7214.37
SC    02    7984.18
TN    02    29600.54
TX    02    130007.98
VA    02    40989.60
***************************
I am trying to create a report in MS Excel which would produce a spreadsheet
like below..

                   TOTAL            AL          AZ
AR               CO         FL...........................
01            4631379.05         538.84     974478.56
02            451586.72                         451862.41     1563153.51
********************************************************************************************************
The above numbers are made up.....
I am thinking of associative arrays?  Could it be done without involving
associative arrays? Any input/suggestions regarding this problem would be
much appreciated.

Thanks in advance,

cheers,

Jake.