Question: begin{tabular}{|c|c|c|c|c|c|c|c|} hline multirow[b]{2}{*}{ Item } & & multirow[b]{2}{*}{ Land } & & multirow[b]{2}{*}{ Building } & multicolumn{3}{|c|}{ Other Accounts } hline & & &

 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Item } & & \multirow[b]{2}{*}{ Land } &

& \multirow[b]{2}{*}{ Building } & \multicolumn{3}{|c|}{ Other Accounts } \\ \hline &

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Item } & & \multirow[b]{2}{*}{ Land } & & \multirow[b]{2}{*}{ Building } & \multicolumn{3}{|c|}{ Other Accounts } \\ \hline & & & & & & Amounts & Account Title \\ \hline 1 & $ & & $ & & $ & & v \\ \hline 2 & & & & & & & \\ \hline 3 & & & & & & . & \\ \hline 4 & & & & & & & \\ \hline 5 & & & & & & & \\ \hline 6 & & & & & & & \\ \hline 7 & & & & & & & \\ \hline 8 & & & & & & & \\ \hline 9 & & & & & & & \\ \hline 10 & & & & & & & \\ \hline & $ & & $ & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Item } & & \multirow[b]{2}{*}{ Land } & & \multirow[b]{2}{*}{ Building } & \multicolumn{3}{|c|}{ Other Accounts } \\ \hline & & & & & & Amounts & Account Title \\ \hline 1 & $ & & $ & & $ & & v \\ \hline 2 & & & & & & & \\ \hline 3 & & & & & & . & \\ \hline 4 & & & & & & & \\ \hline 5 & & & & & & & \\ \hline 6 & & & & & & & \\ \hline 7 & & & & & & & \\ \hline 8 & & & & & & & \\ \hline 9 & & & & & & & \\ \hline 10 & & & & & & & \\ \hline & $ & & $ & & & & \\ \hline \end{tabular}

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