EDIT untuk info baru
;WITH d AS ( SELECT TAT = CASE WHEN TAT > 191 THEN 192 ELSE TAT END,
SUM(CASE WHEN [Month Entered] = 1 THEN 1 ELSE 0 END) AS JAN,
SUM(CASE WHEN [Month Entered] = 2 THEN 1 ELSE 0 END) AS FEB,
SUM(CASE WHEN [Month Entered] = 3 THEN 1 ELSE 0 END) AS MAR,
SUM(CASE WHEN [Month Entered] = 4 THEN 1 ELSE 0 END) AS APR,
SUM(CASE WHEN [Month Entered] = 5 THEN 1 ELSE 0 END) AS MAY,
SUM(CASE WHEN [Month Entered] = 6 THEN 1 ELSE 0 END) AS JUN,
SUM(CASE WHEN [Month Entered] = 7 THEN 1 ELSE 0 END) AS JUL,
SUM(CASE WHEN [Month Entered] = 8 THEN 1 ELSE 0 END) AS AUG,
SUM(CASE WHEN [Month Entered] = 9 THEN 1 ELSE 0 END) AS SEP,
SUM(CASE WHEN [Month Entered] = 10 THEN 1 ELSE 0 END) AS OCT,
SUM(CASE WHEN [Month Entered] = 11 THEN 1 ELSE 0 END) AS NOV,
SUM(CASE WHEN [Month Entered] = 12 THEN 1 ELSE 0 END) AS DEC
FROM [SalesDWH].[dbo].[TurnAround]
WHERE [datetime entered] >= '20100101'
AND [datetime entered] < '20110101'
GROUP BY CASE WHEN TAT > 191 THEN 192 ELSE TAT END
),
n AS ( SELECT TOP (193) n = ROW_NUMBER() OVER (ORDER BY [object_id]) - 1
FROM sys.all_columns ORDER BY [object_id]
)
SELECT TAT = n.n,
JAN = COALESCE(RTRIM(NULLIF(JAN, 0)), ''),
FEB = COALESCE(RTRIM(NULLIF(FEB, 0)), ''),
MAR = COALESCE(RTRIM(NULLIF(MAR, 0)), ''),
APR = COALESCE(RTRIM(NULLIF(APR, 0)), ''),
MAY = COALESCE(RTRIM(NULLIF(MAY, 0)), ''),
JUN = COALESCE(RTRIM(NULLIF(JUN, 0)), ''),
JUL = COALESCE(RTRIM(NULLIF(JUL, 0)), ''),
AUG = COALESCE(RTRIM(NULLIF(AUG, 0)), ''),
SEP = COALESCE(RTRIM(NULLIF(SEP, 0)), ''),
OCT = COALESCE(RTRIM(NULLIF(OCT, 0)), ''),
NOV = COALESCE(RTRIM(NULLIF(NOV, 0)), ''),
DEC = COALESCE(RTRIM(NULLIF(DEC, 0)), '')
FROM n LEFT OUTER JOIN d ON n.n = d.TAT
ORDER BY n.n; -- do not use ordinal numbers for ORDER BY!