HTMLテーブルのクロスロー、クロスカラムの操作（rowspan、colspan）

<table border="1">
  <tr>
    <th>Monday</th>
    <th>Tuesday</th>
  </tr>
  <tr>
    <td colspan="2">Sunday</td>
  </tr>
</table>

<table border="1">
  <tr>
    <td rowspan="2">Monday</td>
    <td>Tuesday</td>
  </tr>
  <tr>
    <td>Wednesday</td>
  </tr>
</table>

<table border="1">
  <tr>
    <th colspan="3">Material details description</th>
  </tr>
  <tr>
    <td colspan="2" align="center">Quantity (pieces)</td>
    <td rowspan="2">Weight (tons)</td>
  </tr>
  <tr>
    <td>Actual number of issues</td>    
    <td>Actuals</td>
  </tr>
  <tr>
    <td>12</td>    
    <td>10</td>
    <td>100.00</td>
  </tr>
</table>