How to Split Columns In report?

[mvn.balu]

I have a list report.My list report contains 20 rows.I want split the rows like


(please find the attachment)




usingConditinal variables

if([Query1].[S.NO] between 1 and 5) then('A')

else if([Query1].[S.NO] between 6 and 10)  then('B')

else if([Query1].[S.NO] between 11 and 15) then('C')

else if ([Query1].[S.NO] between 16 and 21) then('D')

else('E')

U can hide the list Columns Body cell.

How to make this report , please help me