if ( /(^\s?>)(.*)$/ ) { 
	print "$2\n";
	&createTable($2);
	next;
}

sub createTable {
	print $_;
}

##</code><code>##

apples
	>apples
trees
	>trees
etc..
	>etc..

##</code><code>##

apples
apples
trees
trees
etc..
etc..