Html : Mengabungkan kolom

<html>
<head>
<title>latihan</title>
</head>
<body>
<table border='1'>
<tr >
    <td colspan='3'>A</td>
</tr>
<tr>
    <td>A1</td>
    <td colspan='2'>B1</td>
   
</tr>
<tr>
    <td colspan='2'>A1</td>
    <td>B1</td>
   
</tr>
<tr>
    <td>A1</td>
    <td>A2</td>
    <td>A3</td>
</tr>
<tr>
    <td colspan='3'>A1</td>
</tr>
</table>   
</body>
</html>