Online PHP editor | output for s2Pom

<?php $data = array ( 0 => array ( 0 => 'ABC', 1 => 'XYZ' ), 1 => array ( 1 => 'ADW', 20 => 'XYZ', 26 => 'AA2', 30 => 'PQR', 60 => 'WWW', 701 => 'ZZZ' ) ); $result = array(); foreach ($data as $rownum => $row) { foreach ($row as $colnum => $value) { if ($colnum >= 26) { $col0 = $colnum % 26; $col1 = intdiv($colnum, 26); $colstr = chr(64 + $col1) . chr(65 + $col0); } else { $colstr = chr(65+$colnum); } $result[$colstr . ($rownum+1)] = $value; } } print_r($result);