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Excel Matrix to related Database Tables

Hi Folks,
i have a source Excelfile and three target tables:
1. Exemplary Excel File
Car House Boat
Mike 1 0 1
James 0 1 1
Scott 0 0 1
This excel file shows the relations: Mike has a car and a boat, James has a house and a boat, scott only has a boat.
I have three tables:
PersonToOwning (Relationtable to build up the matrix)

Person PersonToOwning Owning

Person and Owning Tables are filled already from Excel File, the internal Id Columns of those tables are also filled. But how can i put the matrix into the relation-Table PersonToOwning by using the generated Ids from Person and Owning Table?
I´ll need this transformation for further purposes, so it would be great if this can be created as an abstract transformation, not including special variables for "house", "boat" etc. also the number of ownings and the number of names is NOT fixed...

Let me thank you for your support in advance!
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Re: Excel Matrix to related Database Tables

Bump to the Top.
I would love some help with this as well.