There are a couple of things you need to do for this...
1. Group by user and suppress the group header and footer section.
2. Create a formula that looks something like this:
If IsNull({table.Sign_In_Time}) then {table.Sign_Out_Time} else {table.Sign_In_Time})
3. Sort by this formula. This will sort your data so that you should have a sign out record immediately after the sign in record.
4. Create a second detail section.
5. In the first detail section put the Row Number, Agent, and Sign In Time.
6. In the second detail section put the Sign Out Time in the appropriate column.
7. Right-click in the grey area to the left of the first detail section and select "Section Expert"
8. Click on the formula button to the right of "Underlay Following Sections". In the formula here put something like:
{table.User} = next({table.user}) and IsNull(Next({table.Sign_In_Time}))
This will set the section to underlay the section with just the sign out time unless you have a sign in record that doesn't have a corresponding sign out record.
9. Still in the Section Expert, click on the button to the right of "Suppress" (DO NOT check Suppress!) and enter a formula like the following:
IsNull({table.Sign_In_time})
10. For the section that has the sign out time, click on the button to the right of "Suppress" and enter a formula like:
IsNull({table.Sign_Out_time})
-Dell
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