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Table # 1


R1C1 R1C2 R1C3
R2C1 R2C2 R2C3
R3C1 R3C2 R3C3
R4C1 R4C2 R4C3

Table # 2


R1C1 R1C2 R1C3 R1C4 Row Spanned
R2C1 R2C2 R2C3 R2C4
R3C1 R3C2 R3C3 R3C4
R4C1 R4C2 R4C3 R4C4
R5C1 Column spanned R5C2 R5C3 R5C4