The Correct Answer Is:

<TABLE border="2" width="100%" >
<TR>
<TD bgcolor="#00FFFF"> cell 1
<TD bgcolor="#00FF66"> cell 2
<TD bgcolor="#FFFF99"> cell 3
<TD bgcolor="#FFCCFF"> cell 4

<TR>
<TD bgcolor="#00FFFF"> cell 5
<TD bgcolor="#00FF66"> cell 6
<TD colspan="2" bgcolor="#FFFF99"> cell 7
<!-- note that cell 8 was deleted to allow cell 7 to span into it -->

<TR>
<TD bgcolor="#00FFFF"> cell 9
<TD rowspan="2" bgcolor="#00FF66"> cell 10
<TD bgcolor="#FFFF99"> cell 11
<TD bgcolor="#FFCCFF"> cell 12

<TR>
<TD bgcolor="#00FFFF"> cell 13
<!-- cell 14 was deleted to allow cell 10 to span into it -->

<TD bgcolor="#FFFF99"> cell 15
<TD bgcolor="#FFCCFF"> cell 16

<TR>
<TD bgcolor="#00FFFF"> cell 17
<TD bgcolor="#00FF66"> cell 18
<TD bgcolor="#FFFF99"> cell 19
<TD bgcolor="#FFCCFF"> cell 20

</TABLE>

Displayed in Your Browser As:

 

cell 1 cell 2 cell 3 cell 4
cell 5 cell 6 cell 7
cell 9 cell 10 cell 11 cell 12
cell 13 cell 15 cell 16
cell 17 cell 18 cell 19 cell 20

 

 

 

 

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