Sample result of XSLT 3 transformation using accumulators to work with both streaming and non-streaming

result.xml

<?xml version="1.0" encoding="UTF-8"?>
<root>
   <data row="1" col="1">v11</data>
   <data row="1" col="2">v12</data>
   <data row="1" col="3">v13</data>
   <data row="1" col="4">v14</data>
   <data row="2" col="1">v21</data>
   <data row="2" col="2">v22</data>
   <data row="2" col="3">v23</data>
   <data row="2" col="4">v24</data>
</root>