Oh, sorry, I misread your HTML. In this case, you can disregard the computation. Instead, loop with:
for ($i = 1; $row = mysql_fetch_array($sql); ++$i) {
Now, $i is your row number.
EDIT:
To be fair, I was misled by your claim that you "put the first row as emtpy". You actually put the first column (or cell, as the case may be) as empty :p