JSFiddle - React, Tailwind, and code Playground

HTML

<table width="100%" border="1">
    <tr>
        <td>11</td>
        <td rowspan="2">12</td>
        <td>13</td>
    </tr>
    <tr>
        <td rowspan="2">21</td>

        <td>23</td>
    </tr>
    <tr>

        <td colspan="2">32</td>

    </tr>
    <tr>
        <td>41</td>
        <td>43</td>
        <td>44</td>
    </tr>
    <tr>
        <td>51</td>
        <td>52</td>
        <td>53</td>
    </tr>
</table>

CSS

table td {
    border: 1px solid transparent;
    border-bottom: 1px solid black;
}