Truth be known, you've already done the hard part in the form of rows 21 through 42. I'm on my way to work so can't respond with code just now but forget any row that has a NULL fk and use the method in the following article to dynamically pivot the data the way you want. Considering the distribution of data, you might be able to skip the part where the Tally Table is used (you'll understand that statement once you get into the article).

http://www.sqlservercentral.com/articles/Crosstab/65048/