DataGridView cells combined and the first two-dimensional table

WindowsApplication15\WindowsApplication15.sln
....................\WindowsApplication15.suo
....................\....................\bin\Debug\WindowsApplication15.exe
....................\....................\...\.....\WindowsApplication15.vshost.exe.manifest
....................\....................\...\.....\WindowsApplication15.vshost.exe
....................\....................\...\.....\WindowsApplication15.pdb
....................\....................\Form1.cs
....................\....................\Form1.Designer.cs
....................\....................\Form1.resx
....................\....................\Program.cs
....................\....................\...perties\AssemblyInfo.cs
....................\....................\..........\Resources.Designer.cs
....................\....................\..........\Resources.resx
....................\....................\..........\Settings.Designer.cs
....................\....................\..........\Settings.settings
....................\....................\RowMergeView.cs
....................\....................\RowMergeView.designer.cs
....................\....................\RowMergeView.resx
....................\....................\WindowsApplication15.csproj
....................\....................\obj\Debug\TempPE\Properties.Resources.Designer.cs.dll
....................\....................\...\.....\WindowsApplication15.Form1.resources
....................\....................\...\.....\WindowsApplication15.Properties.Resources.resources
....................\....................\...\.....\RowMergeView.resources
....................\....................\...\.....\WindowsApplication15.csproj.GenerateResource.Cache
....................\....................\...\.....\WindowsApplication15.pdb
....................\....................\...\.....\WindowsApplication15.exe
....................\....................\...\.....\WindowsApplication15.csproj.FileListAbsolute.txt
....................\Backup\WindowsApplication15.sln
....................\......\WindowsApplication15.suo
....................\......\....................\WindowsApplication15.csproj
....................\......\....................\Form1.cs
....................\......\....................\Form1.Designer.cs
....................\......\....................\Program.cs
....................\......\....................\...perties\AssemblyInfo.cs
....................\......\....................\..........\Resources.Designer.cs
....................\......\....................\..........\Settings.Designer.cs
....................\......\....................\..........\Settings.settings
....................\......\....................\..........\Resources.resx
....................\......\....................\RowMergeView.cs
....................\......\....................\RowMergeView.designer.cs
....................\......\....................\Form1.resx
....................\......\....................\RowMergeView.resx
....................\UpgradeLog.XML
....................\_UpgradeReport_Files\UpgradeReport.css
....................\....................\UpgradeReport_Minus.gif
....................\....................\UpgradeReport_Plus.gif
....................\....................\UpgradeReport.xslt
....................\WindowsApplication15\obj\Debug\TempPE
....................\....................\bin\Debug
....................\....................\obj\Debug
....................\Backup\WindowsApplication15\Properties
....................\WindowsApplication15\bin
....................\....................\Properties
....................\....................\obj
....................\Backup\WindowsApplication15
....................\WindowsApplication15
....................\Backup
....................\_UpgradeReport_Files
WindowsApplication15

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