Need to Transform a Flat XML Struture to a Hierarchical One

I'm using TIBCO Business Works and unsure of the XSLT processor.  I'm
attempted to create a hierarchical XML document containing nested elements
from a flat document.

Source structure:

<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0010</rec_nbr>
        <data>another chunk of data</data>
</rows>
<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0020</rec_nbr>
        <data>another chunk of data</data>
</rows>
<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0030</rec_nbr>
        <data>another chunk of data</data>
</rows>
<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0040</rec_nbr>
        <data>another chunk of data</data>
</rows>
<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0010</rec_nbr>
        <data>another chunk of data</data>
</rows>
<rows>
        <prefix>chunk of data</prefix>
        <rec_nbr>0020</rec_nbr>
        <data>another chunk of data</data>
</rows>

...

Desired Result Structure:

<0010>
        <prefix>chunk of data</prefix>
        <rec_nbr>0010</rec_nbr>
        <data>another chunk of data</data>
</0010>
<0020>
        <prefix>chunk of data</prefix>
        <rec_nbr>0020</rec_nbr>
        <data>another chunk of data</data>
        <0030>
                <prefix>chunk of data</prefix>
                <rec_nbr>0030</rec_nbr>
                <data>another chunk of data</data>
                <0040>
                        <prefix>chunk of data</prefix>
                        <rec_nbr>0040</rec_nbr>
                        <data>another chunk of data</data>
                </0040>
        </0030>
</0020>
<0010>
        <prefix>chunk of data</prefix>
        <rec_nbr>0010</rec_nbr>
        <data>another chunk of data</data>
</0010>
<0020>
        <prefix>chunk of data</prefix>
        <rec_nbr>0020</rec_nbr>
        <data>another chunk of data</data>
        ...
</0020>

XLST So Far:

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform";
version="1.0"
  xmlns:pfx="http://www.tibco.com/tnt/utilitySchema";
  xmlns:pfx2="http://www.tibco.com/bw/xslt/custom-functions";
 
xmlns:pfx3="http://www.tibco.com/ns/no_namespace_schema_location/SchemaName-
2">

<xsl:variable name="data" select="/root/rows"/>

<xsl:template match="/">
   <xsl:for-each select="$data">
      <xsl:if test="rec_nbr='0010'"><xsl:call-template
name="_0010"/></xsl:if>
      <xsl:if test="rec_nbr='0020'"><xsl:call-template name="_0020">
                                    <xsl:with-param name="position"
select="position()"/>
                                    </xsl:call-template></xsl:if>
   </xsl:for-each>
</xsl:template>

<xsl:template name="_0010">
   <xsl:element name="_0010">
      <xsl:for-each select="./*">
         <xsl:copy-of select="."/>
      </xsl:for-each>
   </xsl:element>
</xsl:template>

<xsl:template name="_0020">
   <xsl:param name="position"/>

      <xsl:variable name="nextRecord" select="$data[$position+1 =
position()]"/>

      <xsl:element name="_0020">

      <xsl:copy-of select="./prefix"/>
      <xsl:copy-of select="./rec_nbr"/>
      <xsl:copy-of select="./data"/>

      <xsl:choose>
         <xsl:when test="$nextRecord/rec_nbr='0030'">
               <xsl:call-template name="_0030">
                  <xsl:with-param name="record" select="$nextRecord"/>
               </xsl:call-template>
         </xsl:when>

         <xsl:otherwise>
               <xsl:for-each select="./*">
                  <xsl:copy-of select="."/>
               </xsl:for-each>
         </xsl:otherwise>
      </xsl:choose>

      </xsl:element>

</xsl:template>


<xsl:template name="_0030">
   <xsl:param name="record"/>

   <xsl:element name="_0030">

      <xsl:copy-of select="$record/prefix"/>
      <xsl:copy-of select="$record/rec_nbr"/>
      <xsl:copy-of select="$record/data"/>

   </xsl:element>

</xsl:template>

</xsl:stylesheet>

I'm not sure how to nest a <0030> in a <0020> and a <0040> in a <0030> and
control the opening and closing of the container tags - <0020> and <0030>
being the containers for <0030> and <0040> respectively.

Any help in creating a XLST stylesheet is GREATLY appreciated.

smk


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