Year | Month | Payment | Payer_ID |

 2008/2009 | July | 100000 | 1 |

 2008/2009 | August | 200000 | 1 |

 2009/2010 | August | 150000 | 1 |

 2009/2010 | September | 175000 | 1 |

Year | July | August | September | 

 2008/2009 | 100000 | 200000 | 0 |

 2009/2010 | 0 | 150000 | 175000 |

$query_Recordset1 = "SELECT * FROM dp WHERE payer_id='1' GROUP BY year, month";



 <?php do { ?>

 <tr>

 <td><?php echo $row_Recordset1['year']; ?></td>

 <td><?php 

 $monthfilter=$row_Recordset1['month'];

 $valuefromfilter=$row_Recordset1['payment'];

 if ($monthfilter == 'July')

 {

 echo $valuefromfilter;

 }

 else

 {

 echo "<center>";

 echo "<font color=red><b>0</b></font>";

 echo "</center><br>";

 }

 ?></td>

 <td>script for august</td>

 <td>script for september</td>

 </tr>

 <?php } while ($row_Recordset1 = mysql_fetch_assoc($Recordset1)); ?>

 Year | July | August | September | 

 2008/2009 | 0 | 200000 | 0 |

 2008/2009 | 100000 | 0 | 0 |

 2009/2010 | 0 | 0 | 175000 |

 2009/2010 | 0 | 150000 | 0 | 

<?php





$query_sql = " SELECT DISTINCT dp.Year, SubJuly.Payment, SubJuly.Payment_Recipient, SubAugust.Payment, SubAugust.Payment_Recipient, SubSeptember.Payment, SubSeptember.Payment_Recipient

 FROM dp

 LEFT OUTER JOIN

 ( 

 SELECT Year, Month, Payment, Payer_ID, Payment_Recipient 

 FROM dp

 WHERE Month = 'July'

 ) SubJuly

 ON dp.Year = SubJuly.Year

 LEFT OUTER JOIN

 ( 

 SELECT Year, Month, Payment, Payer_ID, Payment_Recipient 

 FROM dp

 WHERE Month = 'August'

 ) SubAugust

 ON dp.Year = SubAugust.Year

 LEFT OUTER JOIN

 ( 

 SELECT Year, Month, Payment, Payer_ID, Payment_Recipient 

 FROM dp

 WHERE Month = 'September'

 ) SubSeptember

 ON dp.Year = SubSeptember.Year

WHERE dp.Payer_ID = 1";



....................

?>

<table>

<tr>

<td>year</td>

<td colspan='2'>July</td>

<td colspan='2'>August</td>

<td colspan='2'>September</td>

</tr>

<?php

while($data=mysql_fetch_assoc($sql))

{

 echo "<tr><td>".implode("</td><td>", $data)."</td></tr>";

} 

?>

</table>