Flat File Issue

HI ,

I have flat file in the below format and problem is that I want  a format where  ‘5188311’  will be parent node and will display the all child nodes until the number ‘5188311’ is not changed.  once the number changes to ‘5188312’ it should create a new parent node and again child nodes . This  process repeats until the end of the  flat file

 5188311|100286114|CN01-09-500006275|-200.000|03/02/2009|CNP
5188311|100286114|EN01-09-500006275|200.000|03/02/2009|CNP

5188311|100286114|MN01-09-500006275|200.000|03/02/2009|CNP

5188312|100286114|MN01-09-500006275|200.000|03/02/2009|CNP

The XML output should be similar  as shown below:

 <receiptNumber>100256906-1736</receiptNumber>

<invoiceList>

– <invoice>
  <invoiceNumber>CN01-09-500006275</invoiceNumber>
  <amountPaid>200.0</amountPaid>
 
  </invoice>
– <invoice>
  <invoiceNumber>EN01-09-500006275</invoiceNumber>
  <amountPaid>200.0</amountPaid>
 
  </invoice>
 <invoice>
  <invoiceNumber>MN01-09-500006275</invoiceNumber>
  <amountPaid>200.0</amountPaid>
 
  </invoice>
  </invoiceList>
  <paymentDate>203/02/2009</paymentDate>
 
  <paymentSource>CNP</paymentSource>
 
 
If any one had faced that problem please let me know.

Thanks
MD