<html>
<head>
<style>
table, th, td {
border: 1px solid black;
}
</style>
</head>
<body>
<h4>Table headers:</h4>
<table>
<tr>
<th>Name</th>
<th>Telephone</th>
</tr>
<tr>
<td>Bill Gates</td>
<td>555 77 854</td>
</tr>
</table>
<h4>Vertical headers:</h4>
<table>
<tr>
<th>First Name:</th>
<td>Bill Gates</td>
</tr>
<tr>
<th>Telephone:</th>
<td>555 77 854</td>
</tr>
</table>
</body>
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</html>