Turn top row into a column

Hi everyone, 

This is my first post here.

I need help with transforming a source file into a desired shape. 

I want to turn the data from the top 2 rows into it's own collumn.

I am planning to combine multiple excel fileds into one from a sharepoint holder, so it would be very helpful  if i can identify which row belongs to which item. 

Here is what the raw data would look like:

and this is what i am hoping to achieve in power query:

If anyone knows any solution to this, i would be extremely grateful.

thank you beforehand.