PHP Two Arrays Into One Table. First Array Vertical & Horizontal
<p><a href="https://i.stack.imgur.com/NylKC.png" rel="nofollow noreferrer"><img src="https://i.stack.imgur.com/NylKC.png" alt="data"></a></p>

<pre>

    $salesman = array (1=>'James',2=>'Linda',3=>'Jorge',4=>'Abudi');


    $sales = array(
      '0' => array ( 
        'salesman' => '2',
        'retail_date' => '2016-01-01', 
      ), 
      '1' => array (
        'salesman' => '3',
        'retail_date' => '2016-01-01', 
      ), 
      '2' => array (
        'salesman' => '4',
        'retail_date' => '2016-01-15', 
      ), 
      '3' => array ( 
        'salesman' => '1',
        'retail_date' => '2016-01-15',  
      ), 
      '4' => array (
        'salesman' => '3',
        'retail_date' => '2016-01-01', 
      ),
      '5' => array (
        'salesman' => '3',
        'retail_date' => '2016-01-15', 
      ), 
      '6' => array ( 
        'salesman' => '2',
        'retail_date' => '2016-01-15',  
      ), 
      '7' => array (
        'salesman' => '4',
        'retail_date' => '2016-01-01', 
      ),
      '8' => array (
        'salesman' => '3',
        'retail_date' => '2016-01-15', 
      ), 
      '9' => array ( 
        'puskesmas_id' => '2',
        'retail_date' => '2016-01-15',  
      ), 
      '10' => array (
        'salesman' => '2',
        'retail_date' => '2016-01-01', 
      ),
      '11' => array (
        'salesman' => '3',
        'retail_date' => '2016-01-15', 
      ), 
      '12' => array ( 
        'salesman' => '4',
        'retail_date' => '2016-01-15',  
      ),
    );

                $injan = 0;
                $infeb = 0;
                $inmar = 0;
                $inapr = 0;
                $inmei = 0;
                $injun = 0;
                $injul = 0;
                $inaug = 0;
                $insep = 0;
                $inokt = 0;
                $innov = 0;
                $indes = 0;

          foreach($sales as $key => $val) {
    //          echo '<br />';
                $retail_date = $val['retail_date'];
                $timestamp = strtotime($retail_date);
                $month = date("m", $timestamp);
    //          echo $month;
                if ($month =='01') {
                    $injan++;
                } else if ($month =='02'){
                    $infeb++;
                } else if ($month =='03'){
                    $inmar++;
                } else if ($month =='04'){
                    $inapr++;
                } else if ($month =='05'){
                    $inmei++;
                } else if ($month =='06'){
                    $injun++;
                } else if ($month =='07'){
                    $injul++;
                } else if ($month =='08'){
                    $inaug++;
                } else if ($month =='09'){
                    $insep++;
                } else if ($month =='10'){
                    $inokt++;
                } else if ($month =='11'){
                    $innov++;
                }

            }



                echo '';
                echo 'SalesmanJanuariFebruariMaret';
                echo 'April';
                echo 'Mei';
                echo 'June';
                echo 'July';
                echo 'August';
                echo 'September';
                echo 'October';
                echo 'November';
                echo 'Desember';
                echo '';
                echo 'total'.$injan.'';
                echo ''.$infeb.'';
                echo ''.$inmar.'';
                echo ''.$inapr.'';
                echo ''.$injun.'';
                echo ''.$injul.'';
                echo ''.$inaug.'';
                echo ''.$insep.'';
                echo ''.$inokt.'';
                echo ''.$innov.'';
                echo ''.$indes.'';
                echo '';
                echo '';


</pre>

<p>I can only display like this.</p>

<p><a href="https://i.stack.imgur.com/8HOIg.png" rel="nofollow noreferrer"><img src="https://i.stack.imgur.com/8HOIg.png" alt="enter image description here"></a></p>

<p>I want to make this look</p>

<p><a href="https://i.stack.imgur.com/DrMFo.png" rel="nofollow noreferrer"><img src="https://i.stack.imgur.com/DrMFo.png" alt="enter image description here"></a></p>