PHP Report / New table in database

Budget $50 USD
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Average Bid $50

From the existing database, I need a report made. Just a count - each account, how many 1st level referrals, 2nd level referrals, 3rd level referrals.

Example - there are 20 people who have account IPU0190 as there referral source.

So level 1 would be 20 for account IPU0190.

But each of those 20 referred people - the total of those would be level 2

And one more down would be level 3

Perhaps 3 more columns in database, a number holder for each level 1, 2 and 3? Up to you how to do i

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