Listing B
<table>
    <tr>
        <td><b>First Value</b></td>
        <td><b>Second Value</b></td>
        <td><b>Total</b></td>
    </tr>
    <tr>
        <td><b>10</b></td>
        <td><b>20</b></td>
        <td><b>=Sum(A2:B2)</b></td>
    </tr>
</table>