Power Query: Help transposing/pivoting data set to correct records

[SimonFA]

I have a dataset that looks like this:

record	Code	Value
1	v1	S
1	v2	23
1	v3	Power
2	v1	P
2	v2	25
2	v3	Power
2	v4	23/12/2018
3	v1	S
3	v3	Gas
3	v4	16/04/2018

This is three records (as per column 1 - record), 4 columns (v1 to 4 in  column 2 - Code) and the value for that column/record (column 3 Value)

The output should look like this:

record	v1	v2	v3	v4
1	S	23	Power	null
2	P	25	Power	23/12/2018
3	S	null	Gas	16/04/2018

I need to make this transformation in Power Query as the record set is large and frequently changes.  I know how to load it into query but can't workout how to make a distinct list from [Code] as column headers and then apply the [value] as the rows under those columns.  Note, that not every column appears in each record so can't just assume the first value in the record is v1 and the second is v2.

Thanks in advance for your assistance.

[#2]

@SimonFA 

With pivoting that will be done by default, generated script is

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    #"Changed Type" = Table.TransformColumnTypes(
        Source,
        {
            {"record", Int64.Type},
            {"Code", type text},
            {"Value", type any}
        }
    ),
    #"Pivoted Column" = Table.Pivot(
        #"Changed Type",
        List.Distinct(#"Changed Type"[Code]),
        "Code",
        "Value")
in
    #"Pivoted Column"

for