Creating Columnar Table format with XML data

I have an xml file that I need to create into a columnar table format.  I
can't figure out how to group the data to display in a column when not all
the column rows cells will contain data. I am using XSL 1.0
 
sample xml is:
 
  <column title="Capital Markets">
   <bullet ID="1">
     <tip>This is the first tip for Capital Markets.</tip>
   </bullet>
   <bullet ID="2">
    <tip>This is the second tip for Capital Markets</tip>
   </bullet>
     </column>
  <column title="Environment Industry and Company Markets">
   <bullet ID="3">
   <tip>This is the first tip for Environment, Industry and Company
Markets.</tip>
   </bullet>
  </column>
 
The html output should look something like this:
<table>
<tr>
<td>Capital Markets</td>
<td>Environment, Industry and Company Markets</td>
</tr>
<tr>
<td>This is the first tip for Capital Markets</td>
<td>This is the first tip for Environment, Industry and Company Markets</td>
</tr>
<tr>
<td>This is the second tip for Capital Markets</td>

<td></td>
</tr>
</table>
 
Thank you for any help.




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