HTML CODE FOR MERGING CELL

<table border="1">
<tr>
<th colspan="3">Subjects</th>
</tr>
<tr>
<td>Math</td>
<td>Arpan</td>
<td>Computer</td>
</tr>
<tr>
<td>MAPEH</td>
<td>Arpan</td>
<td>Science</td>
</tr>
<tr>
<td>English</td>
<td>TLE</td>
<td>ESP</td>
</tr>
</table>

Subjects
Math	Arpan	Computer
MAPEH	Arpan	Science
English	TLE	ESP