 id="cursor">3.2</td>
		<td>3.3</td>
	</tr>
	</tbody>
</table>
=>
<table>
	<tbody>
	<tr>
		<td>1.1</td>
		<td colspan="2">1.2</td>
		<td>1.3</td>
	</tr>
	<tr>
		<td rowspan="2">2.1</td>
		<td colspan="2" rowspan="2">2.2</td>
		<td>2.3</td>
	</tr>
	<tr>
		<td>&amp;nbsp;</td>
	</tr>
	<tr>
		<td>3.1</td>
		<td id="cursor">3.2</td>
		<td>&amp;nbsp;</td>
		<td>3.3</td>
	</tr>
	</tbody>
</table>
</textarea>

<textarea id="split-cells-8">
<table>
	<tbody>
		<tr>
			<td>1.1</td>
			<td rowspan="2">1.2</td>
			<td r