Can anybody help me to obtain the following result from my database:

Sample records in EXPS database as follows:

Dept. Year Exps.
---- ---- ----
ACCTS 1989 2000
MKT 1999 5000
LGL 1999 2500
ACCTS 1999 2500
LGL 1989 4000

From the above I want to have result as follows:

Dept. 1989 1999
---- ---- ----
ACCTS 2000 2500
MKT 0 5000
LGL 4000 2500