Transforming values from Records into columns and values (from Insightly API - Custom fields)

When you are expanding the List from image 1, what results are you getting ?

Try to expand List from image 1 and then expand records that comes as a results from expanding list.

Work with a List, Record, or Table structured column (Power Query) (microsoft.com)

Thanks for the support! If it wasn't for your help, I wouldn't have been able to find the solution.

After expanding the List and the Records into the table, I used the 'Pivot Column' functionality to do what I wanted!