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<?xml version="1.0" ?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" lang="en" xml:lang="en">
<head>
<title>Using the <th> element for table headings</title>
</head>
<body>
<table border="1">
<tr>
<th></th>
<th>O($)</th>
<th>R($)</th>
<th>P($)</th>
</tr>
<tr>
<th>Q1 (Jan-Mar)</th>
<td>1.00</td>
<td>2.00</td>
<td><b>1.00</b></td>
</tr>
<tr>
<th>Q2 (Apr-Jun)</th>
<td>1.00</td>
<td>2.00</td>
<td><b>1.00</b></td>
</tr>
<tr>
<th>Q3 (Jul - Sep)</th>
<td>1.00</td>
<td>2.00</td>
<td><b>1.00</b></td>
</tr>
<tr>
<th>Q4 (Oct - Dec)</th>
<td>1.00</td>
<td>2.00</td>
<td><b>1.00</b></td>
</tr>
</table>
</body>
</html>
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