array rows to columns

if (!function_exists('array_rows_to_columns')) {
    /**
     * rows to columns.
     *
     * @param  array   $array
     * @return array
     */
    function array_rows_to_columns(array $data)
    {
        $newArray = [];
        $lastKey = null;
        $lastValue = null;
        $oldArray = $data;
        if (count($data) == 1) {
            foreach ($data as $key => $value) {
                if (is_array($value)) {
                    return [$key => $value];
                }

                return $value;
            }
        }
        foreach ($data as $key => $value) {
            if (is_null($lastKey)) {
                $lastKey = $key;
                $lastValue = $value;
                continue;
            }
            if (isset($oldArray[$lastKey])) {
                unset($oldArray[$lastKey]);
                $newArray[$lastValue] = array_rows_to_columns($oldArray);
            }
        }

        return $newArray;
    }
}