Do you mean something like this?
May you have to add a border, but the skeletal structure ist given.
<table> <tbody> <tr> <td>Purchased Equipments (June, 2006) </td> </tr> <tr> <td rowspan="2">Item Num#</td> <td rowspan="2">Item Pic</td> <td>Item Description</td> <td>Price</td> </tr> <tr> <td>Shipping Handling, Installation, etc</td> <td>Expense</td> </tr> <tr> <td rowspan="2">1</td> <td rowspan="2">Img 1</td> <td>IBM Clone Computer</td> <td>$ 400</td> </tr> <tr> <td>Shipping Handling, Installation, etc</td> <td>$ 20</td> </tr> <tr> <td rowspan="2">2</td> <td rowspan="2">Img 2</td> <td>1GB RAM Module for Computer</td> <td>$ 50</td> </tr> <tr> <td>Shipping Handling, Installation, etc</td> <td>$ 14</td> </tr> <tr> <td>Purchased Equipments (June, 2006) </td> </tr> </tbody> </table>
To get the exact representation, consider some fine tuning @laura
<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="UTF-8">
<meta name="viewport" content="width=device-width, initial-scale=1.0">
<title>HTML Table</title>
</head>
<body>
<table border="3" cellspacing="5" bordercolor="grey" cellpadding="3">
<tr>
<td colspan="4">
<center><b>Purchased Equipments (June, 2006)</b></center>
</td>
</tr>
<tr>
<td rowspan="2"><b>Item Num#</b></td>
<td rowspan="2"><b>Item Picture</b></td>
<td>
<center><b>Item Description</b></center>
</td>
<td>
<center><b>Price</b></center>
</td>
</tr>
<tr>
<td><b>Shipping Handling, Installation, etc</b></td>
<td><b>Expense</b></td>
</tr>
<tr>
<td rowspan="2">1.</td>
<td rowspan="2"><img height="80" width="100" src="lap.jpg"></img></td>
<td>IBM Clone Computer</td>
<td>$ 400.00</td>
</tr>
<tr>
<td>Shipping Handling, Installation, etc</td>
<td>$ 20.00</td>
</tr>
<tr>
<td rowspan="2">2.</td>
<td rowspan="2"><img height="80" width="100" src="board-chip.jpg"></img></td>
<td>1GB RAM Module for Computer</td>
<td>$ 50.00</td>
</tr>
<tr>
<td>Shipping Handling, Installation, etc</td>
<td>$ 20.00</td>
</tr>
<tr>
<td colspan="4">
<center><b>Purchased Equipments (June, 2006)</b></center>
</td>
</tr>
</table>
</body>
</html>
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