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ini yang B,maaf kalo salah
<table width="271" border="1">
<tr>
<th colspan="2" scope="col">A</th>
<th width="86" scope="col">B</th>
<th width="78" scope="col">C</th>
</tr>
<tr>
<th width="59" rowspan="3" scope="row">D</th>
<td colspan="3"><div align="center">E</div></td>
</tr>
<tr>
<td width="20"><div align="center">F</div></td>
<td colspan="2"><div align="center">G</div></td>
</tr>
<tr>
<td colspan="2"><div align="center">H</div> <div align="center"></div></td>
<td><div align="center">I</div></td>
</tr>
</table>
<p> </p>
maaf kalo salah