<html>
<head>
<title>fachrul file</title>
</head>
<body>
<table border='1'>
<tr >
<td rowspan='3'>A</td>
<td>B</td>
<td rowspan='2'>C</td>
</tr>
<tr>
<td>B1</td>
</tr>
<tr>
<td rowspan='3'>B3</td>
<td >C3</td>
</tr>
<tr>
<td>A1</td>
<td>A2</td>
</tr>
<tr>
<td>A1</td>
<td>A2</td>
</tr>
</table>
</body>
</html>
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