As using php in a foreach loop to generate the table with two variables in each row?

Question

The generation of a table in php.

Answer 1

I understand that it is necessary to use a counter loop. But how to set the condition for the insertion of the tags <th> and <tr>?

Answer 2

<table>
$num = 0;
forearch...
{
if (($num %2) ==0)
{<tr>}
if (?)
{<th>}
...

$num++;
}
</table>

Something like this, but I can't.