<?php
$cols = 3; // сколько колонок
$total = 14; // всего ячеек (0..13)
for($i=0; $i<$total; $i+=$cols) {
echo "<tr>";
for($j=$i; $j<$i+$cols; $j++) {
if( $j<$total) {
echo "<td>" . $j . "</td>";
} else {
echo "<td> - </td>";
}
}
echo "</tr>";
}
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