<table border="1">
  <tr>
    <td width="113" height="104">Column 1 Heading</td>
    <td width="269">Column 2 Heading</td>
  </tr>
  <tr>
    <td height="107">Row 1: Col 1</td>
    <td>Row 1: Col 2</td>
  </tr>
</table>