Matrix Query for Attendance record

Hi all, 

I have following tables, where i want to create matrix query where on top rows it shows date column, left column shows employee name and in matrix it calculate number of hours (time_out-time_in) 

Emplyee_master 

empno number 

empname varchar2 

Employee_detail 

empno number 

attendance_date date

time_in date

time_out date 

Date jan-01 jan-02 jan-03 jan-04 jan-05 ...... jan-31

Employee_name   

Emp A

Emp B

Emp C

Emp D

Emp E

Emp F

Regards,