To appropriately distribute reports to users via an email address or a directory entry, the burst table must be structured correctly. The burst table needs to contain specific columns to ensure it functions as intended. These columns are Recipient (to specify the recipient's identification), Recipient type (to indicate whether the recipient is an email address or a directory entry), and Data item (to define the data used in the bursting process). Having these three columns ensures that the necessary details for distribution are clearly defined and the report bursting can be executed properly. Hence, the burst table must contain three columns: Recipient, Recipient type, and Data item.