ell2</td>
        </tr>
        <tr>
            <td colspan="2">cell3</td>
        </tr>
    </tbody>
</table>
=>
<table>
	<tbody>
		<tr>
			<td colspan="2">
				cell1cell2</td>
		</tr>
		<tr>
			<td colspan="2">
				cell3</td>
		</tr>
	</tbody>
</table>
</textarea>

<textarea id="merge-cell-down">
<table>
    <tbody>
        <tr>
            <td>cel^l1</td>
            <td rowspan="2">cell2</td>
        </tr>
        <tr>
            <td>cell3</td>
        </tr>
    </tbody>
</table>
=>
<table>
	<tbody>
	