<row name="subTotal" mergeCellEnd="7" mergeCellStart="1"> 
   <cell type="text" name="subTotal">Subtotal: Hotpants Sales To Senior Execs</cell> 
   <null/> 
   <null/> 
   <null/> 
   <cell type="number" name="Year 1">0</cell> 
   <cell type="number" name="Year 2">0</cell> 
   <cell type="number" name="Year 3 and 4">1,000</cell> 
   <null/> 
   <null/> 
</row>