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Why/How does setting `rowspan` on <td> seems giving an unexpected layout in HTML table?

<!DOCTYPE html> <html lang="en"> <head> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <title>Receipt</title> </head> <body> <table> <tr> <td rowspan="2">item</td> <td rowspan="2">price</td> <td rowspan="2">quantity</td> </tr> <tr> <td>book</td> <td>17.99</td> <td>1</td> </tr> <tr> <td>pencil</td> <td>2.99</td> <td>3</td> </tr> <tr> <td colspan="2">subTotal:</td> <td>26.96</td> </tr> <tr> <td colspan="2">tax:</td> <td>2.40</td>…

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