وبالمثل
<table style="border-collapse: collapse;" id="AutoNumber14" dir="ltr" border="0" bordercolor="#111111" cellpadding="0" cellspacing="0" width="644">
<tr>
<td dir="rtl" colspan="4" width="113">
18 ×
08 = 8</td>
<td dir="rtl" colspan="4" width="113">
18</td>
<td dir="rtl" align="center" width="87">
تعني</td>
<td dir="rtl" width="270">
8
× 1</td>
<td dir="rtl" width="61">
أولاً :</td>
</tr>
<tr>
<td dir="rtl" colspan="2" width="88"> </td>
<td dir="rtl" colspan="6" width="138">
28</td>
<td dir="rtl" align="center" width="87">
تعني</td>
<td dir="rtl" width="270">
8
× 8 </td>
<td dir="rtl" width="61">
ثانياً :</td>
</tr>
<tr>
<td dir="rtl" width="139">
وتعني</td>
<td dir="rtl" colspan="7" width="87">
38
</td>
<td dir="rtl" align="center" width="87">
تعني</td>
<td dir="rtl" width="270">
8
× 8 × 8 </td>
<td dir="rtl" width="61">
ثالثاً :</td>
</tr>
<tr>
<td dir="rtl" colspan="3" width="222">
28 ×
18</td>
<td dir="rtl" colspan="5" width="4"> </td>
<td dir="rtl" align="center" width="87"> </td>
<td dir="rtl" width="270"> </td>
<td dir="rtl" width="61"> </td>
</tr>
<tr>
<td dir="rtl" colspan="3" width="222">
وتعني</td>
<td dir="rtl" colspan="5" width="4">
48 </td>
<td dir="rtl" align="center" width="87">
تعني</td>
<td dir="rtl" width="270">
8
× 8 × 8 × 8</td>
<td dir="rtl" width="61">
رابعاً :</td>
</tr>
<tr>
<td dir="rtl" colspan="5" width="223">
38
×
18</td>
<td dir="rtl" rowspan="2" width="1">
</td>
<td dir="rtl" rowspan="2" width="73"> </td>
<td dir="rtl" rowspan="2" width="1">
</td>
<td dir="rtl" align="center" width="87"> </td>
<td dir="rtl" width="270"> </td>
<td dir="rtl" width="61"> </td>
</tr>
<tr>
<td dir="rtl" colspan="5" width="223">
28
×
28</td>
<td dir="rtl" align="center" width="87"> </td>
<td dir="rtl" width="270"> </td>
<td dir="rtl" width="61"> </td>
</tr>
</table>