Make Into Sub Branches?

Dear All,

I am stuck in doing what I though should be a simple task.

However I am new in Tree branches manipulations, if somebody could help I would appreciate it.

I have a tree with X number branches that contain an unique number of elements.

I would like to re-structure the tree with a specific set of subbranches.

Note that the number of branches and subbranches varies.

Please see attached image. I hope its self descriptive.

Thanks in advance for your help.