inline td with th using loop in PHP

so i have this tables on my database that i have to display as table in html. The problem is i do not know how i am going to inline my td with my th and add zero to the person who doesn't have allowance. this is the image of my allowance table.

so far this is what i have:

<?php 
  error_reporting(0);
  include "./includes/connectdb.php";

  $emp = "select * from employee";
  $q = $dbhandle->query($emp);
  if($q->num_rows>0){   

  $all = "select distinct allowance from emp_allowances order by allowance     asc";
  $a = $dbhandle->query($all);
   if($a->num_rows>0) {
    while($b = $a->fetch_assoc()){
     $thallowance .= '<th>'.$b['allowance'].'</th>';
     $empallowance = $b['allowance'];

    }

  }
    while($r = $q->fetch_assoc()){

     $id= $r['id'];
     $name= $r['name'];

     $all2 = "select * from emp_allowances order by allowance asc";
     $c = $dbhandle->query($all2);
      if($c->num_rows>0){
        $tdallow='';
        while($d = $c->fetch_assoc()){
        $empid = $d['emp_id'];
        $empallowance = $d['allowance'];
        $amount = $d['amount'];

        if($empid==$id){
            $tdallow.='<td>'.$amount.'</td>';
        }
      }
     }  
        $tbody .= '<tr>
           <td>'.$name.'</td>
              '.$tdallow.'
           </tr>';
    }
  }
     $thead = '
        <thead>
        <tr>
                <th>Name</th>
                '.$thallowance.'
            </tr>
        </thead>    
            ';
 ?>

   <table border=1> 
      <?php echo $thead; ?> 
   <tbody>
     <?php echo $tbody; ?>
  </tbody>

and from this code i got this result. output mage