Check this:
create table #table1(Item_ID nvarchar(max),Item nvarchar(max),category_name nvarchar(max),balance float,branch_name nvarchar(max))
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000002DR','ABC','Drink',30000,'Sensok')
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000002DR','ABC','Drink',333333.04,'Head Office')
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000002DR','ABC','Drink',60000,'Angsnoul')
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000003PP','Books','Paper',200000,'Sensok')
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000005PP','Pen','Paper',23000,'Head Office')
insert into #table1(Item_ID,Item,category_name,balance,branch_name) values('PD-0000006PP','Pencel','Paper',39819.82,'Head Office')
select * from #table1
SELECT Item_ID, Item, category_name,[Head Office], [Sensok], [Angsnoul]
FROM (
SELECT Item_ID, Item, category_name,balance,branch_name
FROM #table1) up
PIVOT (SUM(balance) FOR branch_name IN ([Head Office], [Angsnoul], [Sensok])) AS pvt
Kindly go through this article,
http://blog.sqlauthority.com/2008/06/07/sql-server-pivot-and-unpivot-table-examples/[
^]