I don't have much time to search the right solution, I really need your help 
with this one, not very familiar with xslt.
Or, you can point me a URL. Much appreciated.

source XML
<?xml version="1.0" encoding="UTF-8"?>
<Inbound>
 <header>
  <record>
   <id>101</id>
   <desc>cloth</desc>
  </record>
  <record>
   <id>102</id>
   <desc>toys</desc>
  </record>
 </header>
 <detail>
  <record>
   <headerid>101</headerid>
   <quantity>200</quantity>
   <destination>Seatle</destination>
  </record>
  <record>
   <headerid>101</headerid>
   <quantity>280</quantity>
   <destination>Santa Anna</destination>
  </record>
  <record>
   <headerid>102</headerid>
   <quantity>120</quantity>
   <destination>LA</destination>
  </record>
  <record>
   <headerid>102</headerid>
   <quantity>240</quantity>
   <destination>Shanghai</destination>
  </record>
  <record>
   <headerid>102</headerid>
   <quantity>200</quantity>
   <destination>DC</destination>
  </record>
 </detail>
 <specialInstruction>
  <record>
   <headerid>101</headerid>
   <desc>Issuer is LA</desc>
  </record>
  <record>
   <headerid>102</headerid>
   <desc>Cancel</desc>
  </record>
 </specialInstruction>
</Inbound>

Target XML file:
<?xml version="1.0" encoding="UTF-8"?>
<Outbound>
 <Order>
  <id>101</id>
  <desc>cloth</desc>
  <details>
   <record>
    <detailsid>101-1</detailsid>
    <quantity>200</quantity>
    <destination>Seatle</destination>
   </record>
   <record>
    <detailsid>101-2</detailsid>
    <quantity>280</quantity>
    <destination>Santa Anna</destination>
   </record>
  </details>
  <specialInstruction>Issuer is LA</specialInstruction>
 </Order>
 <Order>
  <id>102</id>
  <desc>toys</desc>
  <details>
   <record>
    <detailsid>102-1</detailsid>
    <quantity>120</quantity>
    <destination>LA</destination>
   </record>
   <record>
    <detailsid>102-2</detailsid>
    <quantity>240</quantity>
    <destination>Shanghai</destination>
   </record>
   <record>
    <detailsid>102-3</detailsid>
    <quantity>200</quantity>
    <destination>DC</destination>
   </record>
  </details>
  <specialInstruction>Cancel</specialInstruction>
 </Order>
</Outbound>

TIA
-fj