>
</table>
=>
<table>
	<tbody>
		<tr>
			<td rowspan="2">
				cell1</td>
			<td colspan="3">
				cell2</td>
		</tr>
		<tr>
			<td rowspan="2">
				cell3</td>
			<td>
				cell4</td>
			<td>
				&amp;nbsp;</td>
		</tr>
		<tr>
			<td>
				cell5</td>
			<td colspan="2">
				cell6</td>
		</tr>
	</tbody>
</table>
</textarea>

<textarea id="split-cells-7">
<table>
	<tbody>
	<tr>
		<td>1.1</td>
		<td>1.2</td>
		<td>1.3</td>
	</tr>
	<tr>
		<td>2.1</td>
		<td>2.2</td>
		<td>^2.3</td>
	</tr>
	<tr>
		<td>3.1</td>
		<td