/^COURSE NAME/ {cn=gensub(" ","_","g",gensub(".*: ","","g",$0)); crss[cn]+=1 }
    /^[0-9]/ {stdnts[$1]+=1 ; v[$1 "-" cn]=$2}
    END {
          printf("%-20s","STUDENT ID");
          for (e in crss) {printf("%-20s",e)}
          printf("%-20s\n","GPA")
          for (s in stdnts)
              { printf("%-20s",s)
                for (cs in crss) {
                    if (v[s "-" cs] > 0) {
                        printf("%-20s",v[s "-" cs])
                    }
                    else {
                        printf("%-20s","-")
                }
              }
            printf("%-20s\n"," ")
          }
      }
 

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COURSE NAME: Java
CREDITS: 4
200345    88
300126    78
287136    68
200138    71
COURSE NAME: Operating System
CREDITS: 4
287136    86
200138    72
200345    77
300056    78