Untitled

<!DOCTYPE html>
<html>
<head>
<style>
table, th, td {
    border: 1px solid #000;
    border-collapse: collapse;
	color: white;
	margin: 0 auto;
}
th, td {
    padding: 5px;
    text-align: center;
	width: 180px;
	height: 20px;
}
th{
height: 60px;
}
td{
width:100px;
}
</style>
</head>
<body>

<table style="width:300px">
  <tr>
    <th colspan="3" bgcolor="blue"></th>
  </tr>
  <tr>
    <td bgcolor="yellow"></td>
    <td bgcolor="red"></td>
    <td bgcolor="black"></td>
  </tr>
  <tr>
    <td colspan="2" bgcolor="blue">
		<ol start="1">
			<li>A</li>
			<li>B</li>
			<li>C</li>
		</ol>
	</td>
    <td bgcolor="blue">
		<ol start="1">
			<li>A</li>
			<li>C</li>
			<li>B</li>
		</ol>
	</td>
  </tr>
</table>

</body>
</html>