SELECT
y, m, sales_code, sales_name,
[1],[2],[3],[4],[5],[6],[7],[8],[9],[10],[11],[12],[13],[14],[15],[16],[17],[18],[19],[20],[21],[22],[23],[24],[25],[26],[27],[28],[29],[30],[31]
FROM (
  SELECT y, m, d, sales_code, sales_name, so_sum
  FROM cim_summary
) AS src
PIVOT
(
sum(so_sum)
for d in (
	[1],[2],[3],[4],[5],[6],[7],[8],[9],[10],[11],[12],[13],[14],[15],[16],[17],[18],[19],[20],[21],[22],[23],[24],[25],[26],[27],[28],[29],[30],[31]
	)
) as pvt
ORDER BY sales_code, y, m