I think you may be looking for a crosstab table or a pivot table.
The simple way is the hardest.
Place a list of the unique locations in, say cells G2:G4.
In cells H1:J1, enter the unique MRN ids.
We'll assume the list/database is in the Range A1:B6.
A1=Location, B1=MRN
In cell H2 enter the formula:
=SUM(($A$2:$A$6=$G2)*($B$2:$B$6=H$1))
This is an array formula so enter it with Ctrl+Shift+Enter.
The formula will now look like this ? (the brackets can not be entered by hand):
{=SUM(($A$2:$A$6=$G2)*($B$2:$B$6=H$1))}
Fill the formula from H2 to J4
The harder way is easier.
Select the list/database.
Go to Data>Pivot Table
In the Layout portion of the wizard, drag Location to the Row area and MRN to the Column area.
Drag a second instance of MRN to the Data area
Double click on "Sum of MRN" and change it to Count.
Hit the Finish button.