sales <- c(18, 33, 41, 7, 34, 35, 24, 25, 24, 21, 25, 20,

           22, 31, 40, 29, 25, 21, 22, 54, 31, 25, 26, 35)

data=matrix(sales,nrow=12)

dimnames(data) = list(c("Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"),c(2003,2004))

data

data=tsales[cycle(tsales)==1]

for(i in 2:12){

  data=rbind(data,tsales[cycle(tsales)==i])

}

dimnames(data) = list(c("Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"),c(2003,2004))

data