using Pivot function
SELECT location, fmtitemno as ItemNo, [1] AS Price1, [1001] as ReceiptNo1, [2] AS Price2, [1002] as ReceiptNo2, [3] AS Price3, [1003] as ReceiptNo3,
[4] AS Price4, [1004] as ReceiptNo4
FROM (SELECT location,fmtitemno,docnum, averagecost, rk , rk + 1000 rknew
FROM...