Convert long table to wide two columns

Question

I have the long dataframe like:

   Item  Count    Per 
Chinese   3351  96.3%
English     28   0.8% 
   Math    100  2.87%

I want to pivot to wide table like this:

Item  Chinese  English  Math
Count    3351       28   100
Per     96.3%     0.8%  2.87%

I have tried

dt_wide <- dt %>% tidyr::pivot_wider(id_cols = Count, names_from = Item, values_from = Per)

Totally Not what I want to get. Any help would be greatly appreciated! Thank you!