```
% pandoc -f html -t markdown_strict+pipe_tables-raw_html
<table>
<tr>
<th class="" colspan="2" rowspan="1"><b>Subject</b></th>
<th class=""><b>Grade</b></th>
</tr>
<tr>
<td class="" colspan="1" rowspan="2">Physics</td>
<td class="">Practical</td>
<td class="">A</td>
</tr>
<tr>
<td class="">Theory</td>
<td class="">B+</td>
</tr>
</table>
^D
| **Subject** |           | **Grade** |
|-------------|-----------|-----------|
| Physics     | Practical | A         |
|             | Theory    | B+        |
```