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<!DOCTYPE html>
<html>
<body>
<table border="1" cellspacing="0" width="50%">
<tr>
<th colspan="3">Bill</th>
</tr>
<tr>
<td rowspan="2"></td>
<td>Jan</td>
<td rowspan="2" align="center" valign="top">Feb<br>20</td>
</tr>
<tr>
<td align="right">40</td>
</tr>
<tr>
<td align="center"><a href="3march2.html" ><u>Total:</u></a></td>
<td colspan="2" align="right">60</td>
</tr>
</table></body></html>