if there is only one row, I want it to be on the second row

if $x<=4 do one row
if $x<=8 && $x>=5 two rows
if $x>=9 && $x<=14 three rows


I need to do

<table>
<tr>
<td>

and I want the items to evenly distributed
with the number of items per row being important


x can be any value 1-14


these are examples:
if $x==5
3 items on first row
2 items on second row

if $x==7
4 items on first row
3 items on second row


if $x==9
3 items on first row
3 items on second row
3 items on third row

if $x== 14
5
5
4
is what I want



the code is correct
but if there is only one row, I want it to be on the second row
so I want either a linebreak or an empty first row

<table border="1">
<?php

$x = array('1','2','3','4','5','6','7','8','9','10','11','12');

// count the items in an array 
$num = count($x);
   switch($num){
      case 1: $numrows = 1; break;
      case 2: $numrows = 1; break;
      case 3: $numrows = 1; break;      
      case 4: $numrows = 1; break;                        
      case 5: $numrows = 2; break;                        
      case 6: $numrows = 2; break;                        
      case 7: $numrows = 2; break;                        
      case 8: $numrows = 2; break;                        
   }

   // TO DO
   // handling of more than 9 items
   if($num >= 9) $numrows = 3;
   
   {
   // how much items do we have left
   $itemsleft = $num;
   $firstitem = 0;
   
   for($i=$numrows;$i>0;$i--){
    echo"<tr><td>";
    
    // first row items
    $numitems = ceil($itemsleft/$i);
    // substract the items
    $itemsleft = $itemsleft - $numitems;
    
    for($j=$firstitem;$j<$firstitem+$numitems;$j++)
    echo"<img src=".$x[$j]." />";
    $firstitem = $firstitem + $numitems;
    
    echo"</td></tr>";
   }
   
   }
   
?>
</table>

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