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begin{tabular}{cc|cc} hline Item & begin{tabular}{c} On-Hand Inventory end{tabular} & Item & begin{tabular}{c} On-Hand Inventory end{tabular} hline S & 20 & W &
\begin{tabular}{cc|cc} \hline Item & \begin{tabular}{c} On-Hand \\ Inventory \end{tabular} & Item & \begin{tabular}{c} On-Hand \\ Inventory \end{tabular} \\ \hline S & 20 & W & 25 \\ T & 20 & X & 30 \\ U & 40 & Y & 40 \\ V & 20 & Z & 120 \\ \hline \end{tabular} \begin{tabular}{cc|cc} \hline Item & \begin{tabular}{c} On-Hand \\ Inventory \end{tabular} & Item & \begin{tabular}{c} On-Hand \\ Inventory \end{tabular} \\ \hline S & 20 & W & 25 \\ T & 20 & X & 30 \\ U & 40 & Y & 40 \\ V & 20 & Z & 120 \\ \hline \end{tabular}
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