Shell Programming and Scripting

 2014-01-01  testA  64
 2014-01-01  testB  27
 2014-02-01  testA  31
 2014-02-02  testB  29
 2014-02-02  testC  12

 2014-01-01  64    27    null
 2014-02-01  31    null  null
 2014-02-02  null  29    12

awk     '       {LN[$1]; HD[$2]; MX[$1,$2]=$3}
         END    {               printf "%10s", ""; for (i in HD) printf "%10s", i; print "";
                 for (j in LN) {printf "%10s",j;   for (i in HD) printf "%10s", MX[j,i]; print ""}
                }
        ' file
               testA     testB     testC
2014-01-01        64        27          
2014-02-01        31                    
2014-02-02                  29        12

copy file to file1
// loop thru while data in file
while ($wc -l file1 > 0)
 do
// extract data from that first column
 matchf = head -1 file1 | cut -f1
// pull out matching lines
 grep $matchf < file1 > file3
// now temp file3 has common entries for first unique column value
// put these into your column format
// write these to file4
//
// copy everything but that first column match to file2
 grep -v $matchf <file1 >file2
// copy temp file back to working file1
 cp file2 file1
 done

#!/bin/bash

declare -A LN
declare -A HD
declare -A MX

while read v1 v2 v3
do
        LN["$v1"]="$v1"
        HD["$v2"]="$v2"
        MX["${v1}${v2}"]="$v3"
done < filename

for j in "${LN[@]}"
do
        printf "%10s" "$j"
        for k in "${HD[@]}"
        do
                [ -z "${MX[${j}${k}]}" ] && printf "%10s" "null" || printf "%10s" "${MX[${j}${k}]}"
        done
        printf "\n"
done