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<title>Document</title>
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<table border="2px">
<caption>PIOAC</caption>
<tr>
<th colspan="4">Pursed equipment</th>
</tr>
<tr>
<th rowspan="2">Item no</th>
<th rowspan="2">Image</th>
<th>description</th>
<th>price</th>
</tr>
<tr>
<th>shipping</th>
<th>expanse</th>
</tr>
<tr>
<td rowspan="2">
1
</td>
<td rowspan="2">
<img src="setownpi.jpg" height="50px" width="50px">
</td>
<td>IBM</td>
<td>$400</td>
</tr>
<tr>
<td>shipping</td>
<td>$40</td>
</tr>
<tr>
<td colspan="3" style="text-align: center;"><ins>Total cost</ins></td>
<td>$440</td>
</tr>
</table>
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