Pivot and count grouped values of a 2d array to create a new 2d array with zero-defaulted columns

For a few hours, I lost myself in an array.

I have something like this:

$results = [
    "User_1" = [ 
        "Step_1" = "accepted",
        "Step_2" = "accepted",
        "Step_3" = "waiting",
        "Step_4" = "refused"
    ],
    "User_2" = [
        "Step_1" = "waiting",
        "Step_2" = "accepted",
        "Step_3" = "accepted",
        "Step_4" = "refused"
    ],
];

I need to count (and have the sum) of all the "status" for a specific "Step".

In this case, I wish to have :

$steps = [
    "Step_1" = [
        'acceptedSum' => 1,
        'refusedSum' => 0,
        'waitingSum' => 1
    ],
    "Step_2" =[
        'acceptedSum' => 2,
        'refusedSum' => 0,
        'waitingSum' => 0
    ],
    "Step_3" =[
        'acceptedSum' => 1,
        'refusedSum' => 0,
        'waitingSum' => 1
    ],
    "Step_4" =[
        'acceptedSum' => 0,
        'refusedSum' => 0,
        'waitingSum' => 2
    ],
];

Note: Number of User is not defined (1 to N) and number of Step too (1 to 4).

Try this, see if it works or not.

$steps = array();
$count = 0;
$keys = array_keys(current($results));
foreach($keys as $key){
$accepted = 0;
$refused = 0;
$waiting = 0;
foreach ($results as $result) {
    foreach ($result as $k => $v) {
        if ($key==$k&&$v == 'accepted') {
            $accepted++;
        }
        if ($key==$k&&$v == 'refused') {
            $refused++;
        }
        if ($key==$k&&$v == 'accepted') {
            $waiting++;
        }

    }
}
$new_array = [
    'acceptedSum' => $accepted,
    'refusedSum' => $refused,
    'withoutAnswerSum' => $waiting
];
$steps[$key] = $new_array;
}

print_r($steps);