MC38: Sparse rectangular matrix held by columns: transpose

Given a sparse matrix held in a compressed column oriented format, this subroutine generates the transpose of the matrix, holding it in compressed column format. It can also be viewed as a conversion between a column oriented scheme and a row oriented one. This subroutine differs from MC46 inasmuch as it preserves the input data and should be faster, particularly on vector machines. However, it does require storage for both the matrix and its transpose.