I have a table called Transfer which looks like this:
Org_id Subject Crs_nbr Trnsfr_subject Trnsfr_Crs_nbr
00111 ACCT 101 ACC 1001
00111 ACCT 101 ACC 1001
00111 ACCT 101 BUS 1001
00222 BIOL 210 BIOL...
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