For that, you can choose to create as many rows as you need for either:
• columns 2 & 3, then merge rows in column 1 (you could do this by row pairs, or by merging all into one cell, then splitting that cell into 3 rows); or
• column 1, then split the rows for columns 2 & 3, one row at a time.

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]