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Associating cells with headers in legislation table

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From: Rabab Gomaa
Date: Jun 1, 2012 12:33PM

Hello,

How to associate
- "service abc" cell to "Item 1", "Service" and "Category 1" headers?
- "$1" cell to "Item 1", "Service", "Category 1" and service abc ?

(I know that multiple rows/columns headers should be avoided and it is
always better to simplify tables however this table is about legislation
so it needs to stay as it is).

The table has

Item# Service
Fee
—---------------------------------------------------------------
Item 1 Category 1
service abc
$1
service def
$

Category 2
service ghj
$
service xyz
$

Note for Item 1 category 1

Item 2 service
$


Item 3 Category
service
$
service
$

Category
service
$

Thank you,
Rabab