<?xml version="1.0" encoding="UTF-8"?>
<document>
    <title>Test Document</title>
    <content>
        <section id="1">
            <heading>Introduction</heading>
            <paragraph>This is a test XML document for conversion testing.</paragraph>
        </section>
        <section id="2">
            <heading>Data</heading>
            <data>
                <item name="test1" value="value1"/>
                <item name="test2" value="value2"/>
                <item name="test3" value="value3"/>
            </data>
        </section>
    </content>
</document>