<table border=1> <tr><th colspan="3">Ventas</th> </tr> <tr><td>Empleado</td><td>Enero</td><td>Febrero</td></tr> <tr><td>Ana</td><td>10</td><td>10</td></tr> <tr><td>Rosa</td><td>20</td><td>10</td></tr> </table> <table border="1"> <tr> <th colspan="3">Ventas</th> </tr> <tr> <td rowspan="2">BCN</td> <td>Ana</td> <td>10</td> </tr> <tr> <td>Rosa</td> <td>20</td> </tr> <tr> <td rowspan="2">GIR</td> <td>Juan</td> <td>30</td> </tr> <tr> <td>Eva</td> <td>40</td> </tr> </table>