The aim of the exercise is to create a tabular environment with three columns. On the first row there is nothing in the first column. The text "Expenditure (£)" spans the second and third column, and is typeset in bold.

On the second row, there is nothing in the first column, the second column has the text Year1, and the third column has the text Year2.

On the third row, the first column contains the word Travel typeset in bold. The second column contains the number 100,000. The third column contains the number 110,000.

On the fourth row, the first column contains the word Equipment typeset in bold. The second column contains the number 50,000. The third column contains the number 60,000. 

          Expenditure (£)
           Year1   Year2
Travel    100,000 110,000
Equipment  50,000  60,000

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