column 1 heading	column 2 heading	column 3 heading
column 1 footer	column 2 footer	column 3 footer
row 1, column 1	row 1, column 2	row 1, column 3
row 2 and 3, column 1	row 2, column 2	row 2, column 3
	row 3, column 2	row 3, column 3
row 4, column 1 and 2		row 4, column 3