try this,
;with tblname as
(
select 1 as [DAY],'SPG' as [DESC],convert(DOUBLE PRECISION ,21)[RN],convert(DOUBLE PRECISION ,2735.6) [RR],convert(DOUBLE PRECISION ,130.266666666667) [AR] UNION all
select 1,'TLP',9 ,2947.62,327.513333333333 UNION all
select 1,'TOP',4 ,820 ,205 UNION all
select 1,'TRS',9 ,2794.18,310.464444444444 UNION all
select 1,'TSR',14,4829.98,344.998571428571 UNION all
select 1,'TVL',7 ,1755 ,250.714285714286 UNION all
select 1,'TVN',0 ,0 ,0 UNION all
select 2,'SPG',12,1564.18,130.348333333333 UNION all
select 2,'TCC',3 ,1196 ,398.666666666667 UNION all
select 2,'TCN',29,6514.9 ,224.651724137931
)
SELECT [DAY],[TYPE],SPG,TCC, TCN, TGO ,TLC ,TLD, TLP ,[TOP], TRS, TSR , TVL, TVN
FROM
(
SELECT
[DAY],[DESC],[RN],[RR],[AR]
FROM tblname
) as tbl
UNPIVOT
(
[NUM] FOR [TYPE] IN ([RN],[RR],[AR])
)AS unpvt
PIVOT
(
SUM([NUM])
FOR [desc] IN (SPG,TCC, TCN, TGO ,TLC ,TLD, TLP ,[TOP], TRS, TSR , TVL, TVN )
)AS pvt
ORDER BY [day]
Happy Coding!
:)