\begin{tabular}{|l|l|l|c|c|} \hline \multicolumn{2}{|c|}{ A } & \multicolumn{1}{c|}{ C } \\ \cline { 2 - 5 } 7 & Balanced Scorecard (original) & & TargetPerformanceForOctober & ActualPerformanceForOctober \\ \hline 8 & Financial Perspective & & \\ \hline \end{tabular}