Turn a report into a flat file using Power Query

00:00 Make a flat file database where sub headings populate in a separate column
00:28 Import the table with gaps and sub headings into Power Query
00:46 Create a column which brings only the sub headings into it
01:00 IF row is a sub heading, show the sub heading otherwise null
01:39 Fill in gaps of the sub heading so it appears on every row
02:00 Remove the sub heading rows as we don't need them anymore
02:16 Fill in the other gaps so that you have a flat file

How to take a report (with important subheadings and gaps between data which needs to be dragged down) and convert it to a flat file where all the key data is in its own columns and on every row WITHOUT manually dragging down the cells. This uses Power Query