Using rowspan, colspan and nested tables

Below is an example of constructing an HTML table using rowspan, colspan and nesting tables in a cell.

Enrollment Services	Finances	Take a Placement test	Testing Center Advising New Student Orientation Finances
Become a Student	How to Make a Payment	Meet with an Advisor
How to Make a Loan Payment

<table  border="1" cellpadding="10">
<tr>
<td>Enrollment Services</td>
<td>Finances</td>
<td>Advising</td>
<td rowspan="4">
<table border="1" cellpadding="5">
<tr>
<td>Testing Center</td>
</tr>
<tr>
<td>New Student Orientation</td>
</tr>
<tr>
<td>New Student Orientation</td>
</tr>
<td>New Student Orientation</td>
</tr>
</table>
</td>
</tr>
<tr>
<td>Become a Student</td>
<td>Enroll in a Class</td>
<td>Meet with an Advisor</td>
</tr>
<tr>
                <td colspan="2">How to Make a Loan Payment</td>
<td>&nbsp;</td>
</tr>
<tr>
<td colspan="3">&nbsp;</td>
</tr>
</table>