DECLARE @cols   AS NVARCHAR(MAX),
		@query  AS NVARCHAR(MAX);

SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.transdate)
            FROM #Table c
            FOR XML PATH(''), TYPE ).value('.', 'NVARCHAR(MAX)') ,1,1,'')

set @query = 'SELECT ' + @cols + '
			  from
					( select distinct transdate,
							          itemid,
									  sums
					  from   #Table
					) x
							pivot
								( SUM(SUMS) for transdate in (' + @cols + ') ) p'


execute(@query)