Source:

<?php

if (!$_POST) {
	include ("formatter.php");
}
else
{
	// Process the form data
	echo "Processed text &&aacute: </br>";
	echo "</br>";
	echo htmlentities($_POST['intext']) . "</br>";
	echo "</br>";
	echo htmlspecialchars(htmlspecialchars($_POST['intext']));
}
?>

intext = "hello á there"

Result (as shown on the browser):

"Processed text &á:

hello á there

hello á there"

Result (source code from browser):

"Processed text &&aacute: </br></br>hello &aacute; there</br></br>hello á there"