<HTML>
<HEAD> <TITLE> Table With Colspan </TITLE>
</HEAD>
<BODY BGCOLOR = "LIGHTPINK">
<TABLE BORDER ="3" BORDERCOLOR ="GREEN">
<CAPTION>BILL</CAPTION>
<TR>
<TH> ITMES </TH>
<TH> QUANTITY </TH>
<TH> UNIT PRICE </TH>
<TH> PRICE </TH>
</TR>
<TR>
<TD> PENCILES </TD>
<TD>100 </TD>
<TD> 1.15 </TD>
<TD> 115.00 </TD>
</TR>
<TR>
<TD> GEOMETRY BOXES </TD>
<TD> 10 </TD>
<TD> 45.99 </TD>
<TD> 459.90 </TD>
</TR>
<TR>
<TD> PENS </TD>
<TD> 2 </TD>
<TD> 17.99 </TD>
<TD> 35.98 </TD>
</TR>
<TR>
<TH COLSPAN="3">SUBTOTAL</TH>
<TD> 610.88 </TD>
</TR>
<TR>
<TH COLSPAN="2">TAX</TH>
<TD> 7% </TD>
<TD> 42.76 </TD>
</TR>
<TR>
<TH COLSPAN="3">TOTAL</TH>
<TD>653.64</TD>
</TR>
</TABLE>
</BODY>
</HTML>