FW: I need help with converting XML document different

I need help with converting XML document to a different formed XML document.
I have looked for examples on how to do this and I'm just not finding what I
need. I'm very new to this and will continue to look for a solution. Thanks

If possible can you explain the code. Thanks

Example XML Document:
<?xml  version="1.0" encoding="utf-8"?>

<fxf version="1.0" data="hold">
     <report records="1583" lines="1583" >
         <column_desc>
            <col colnum="c0" fieldname="test"></col>
         </column_desc>
         <table>
             <tr linetype="data" linenum="1">
                 <td colnum="c0">01</td>
                 <td colnum="c1">E1c06</td>
                 <td colnum="c2">40797115201</td>
             </tr>
             <tr linetype="data" linenum="2">
                 <td colnum="c0">02</td>
                 <td colnum="c1">E2c06</td>
                 <td colnum="c2">50797115201</td>
             </tr>

         </table>
      </report>
</fxf>

Needed Format:
<?xml  version="1.0" encoding="utf-8"?>

<fxf version="1.0" data="hold">
    <report records="1583" lines="1583" >
       <column_desc>
           <col colnum="c0" fieldname="test"></col>
       </column_desc>
       <table>
           <item linetype="data" linenum="1" c0="01" c1=" E1c06"
c2="40797115201" ></item>
           <item linetype="data" linenum="2" c0="02" c1=" E2c06"
c2="50797115201" ></item>
       </table>
    </report>
</fxf>
Mike Johnson
Construction Data Specialist
(850) 414-4196
Fax: (850) 412-8021
Mail to: mike.johnson@xxxxxxxxxxxxxxx or CN982MJ