iki sira olan tabloyu üc sira yapmak

Merhaba degerli hocalarim. Asagidaki kodlarda iki tablo var. ben bu tablolari 3 tablo yapmak istiyorum. Bu tablolar kategorileri yan yana iki sira halinde listeliyor. Ben uc sira halinde listelemek istiyorum. Tablo sayisini 3 e cikardigimda 2. ve 3. tablodaki kategoriler birbirinin aynisi oluyor. acaba hangi kodlar degistirilmeli. Bana bu konudada yardimci olursaniz sevinirim.. Not: Kategoriler databank dan aliniyor.

<table width="100%" border="0" cellspacing="0" cellpadding="0" class="border">
02	<tr>
03	<td width="100%" valign="top">
04	<table width="100%" border="0" cellpadding="0" cellspacing="0" class="contentfont">
05	         <tr><td><table width="100%" border="0" cellpadding="0" cellspacing="4" class="contentfont">
06	                     <tr>
07	                        <td valign="top" width="50%"><!-- LEFT TABLE -->
08	                           <table width="100%" border="0" cellpadding="3" cellspacing="0">
09	                              <?
10	                                        $j=round($cnt/2);
11	                                        for ($i=0;$i<$j;$i++) {
12	                                            if ($subcat[$i]=="no") {
13	                                                if ($hasSubcat[$i]=="no") { ?>
14	                              <tr>
15	                                 <td class="c2" width="1"><?=$imgarrow;?></td>
16	                                 <td class="c2"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><strong><? echo $category_lang[$categoryId[$i]];?></strong></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?></td>
17	                              </tr>
18	                              <?     } else { ?>
19	                              <tr>
20	                                 <td class="c1" width="1"><?=$imgarrow;?></td>
21	                                 <td class="c1"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><strong><? echo $category_lang[$categoryId[$i]];?></strong></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?></td>
22	                              </tr>
23	                              <?     }
24	                                            } else { ?>
25	                              <tr>
26	                                 <td class="c2"> </td>
27	                                 <td class="c2"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><? echo $category_lang[$categoryId[$i]];?></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?>
28	                                 </td>
29	                              </tr>
30	                                        <?   }
31	                                        } ?>
32	                           </table>
33	                           <!-- END LEFT TABLE -->
34	                        </td>
35	                        <td valign="top" width="50%"><!-- RIGHT TABLE -->
36	                           <table width="100%" border="0" cellpadding="3" cellspacing="0">
37	                              <? 
38	                                        if ($cnt>1) {
39	                                            for ($i=$j;$i<$cnt;$i++) {
40	                                                if ($subcat[$i]=="no") {
41	                                                    if ($hasSubcat[$i]=="no") { ?>
42	                              <tr>
43	                                 <td class="c2" width="1"><?=$imgarrow;?></td>
44	                                 <td class="c2"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><strong><? echo $category_lang[$categoryId[$i]];?> </strong></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?> </td>
45	                              </tr>
46	                              <?         } else {    ?>
47	                              <tr>
48	                                 <td class="c1" width="1"><?=$imgarrow;?></td>
49	                                 <td class="c1"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><strong><? echo $category_lang[$categoryId[$i]];?> </strong></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?></td>
50	                              </tr>
51	                              <?         }
52	                                                } else { ?>
53	                              <tr>
54	                                 <td class="c2"> </td>
55	                                 <td class="c2"><a href="categories.php?parent_id=<?=$categoryId[$i];?>"><? echo $category_lang[$categoryId[$i]];?></a> <? echo ($categoryCount[$i]>0) ? "(".$categoryCount[$i].")":"";?></td>
56	                              </tr>
57	                              <?     }
58	                                            }
59	                                        } ?>
60	                              <!-- END RIGHT TABLE -->
61	                           </table></td>
62	                        
63	                              </tr>
64	                           </table>
65	                        
66	                           </td>
67	                     </tr>
68	                  </table>
69	</td></tr></table>