<BODY>
the lower left cell should be colored
<TABLE BORDER=1>

<TR>
<TD BGCOLOR="#FFFF00">a</TD>
<TD BGCOLOR="#00FFFF">b</TD>
</TR>

<TR>
<TD BGCOLOR="#FF00FF"><BR></TD>
<TD BGCOLOR="#088880">c</TD>
</TR>

</TABLE>
</BODY>