BEGIN { OFS = " & " }
         NR == 1 || $0 ~ "^$" { next }
         NR == 2 { for (i=1;i<NF;i++) { printf("%-2s%s",$i,OFS) }
           printf("%s %s\n",$NF," \\\\")
           next 
         } 
         { for (i=1;i<NF;i++) { printf("%2i%s",$i,OFS) }
           printf("%2i%s\n",$NF," \\\\")
         }