$record = array(
	array("account"=>"123","student_no"=>"444"),
	array("account"=>"123","student_no"=>"444"),
	array("account"=>"123","student_no"=>"444"),
	array("account"=>"123","student_no"=>"444"),
	array("account"=>"123","student_no"=>"444")
	);

	$output = sprintf( "%20s %20s \n", "Account","student_no" );    // Print Account   student_no
    foreach($record as $row){
       $output .= sprintf( "%20s %20s",$row['account'], $row['student_no'] ) . "\n";
    }
    echo "<pre>$output</pre>";