deviding single column into two columns : how can i devide the payment column into refund and trasnfer fee on the bases of comments column 



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<!-- language: lang-html -->

    <table>
    <thead>
      <th>Payment</th>
      <th>comments</th>
      
      </thead>
      <tbody>
        <tr>
       <td>3000</td>
        <td>refund</td>
          </tr>
        
        <tr>
       <td>3000</td>
        <td>refund</td>
          </tr>
        
        <tr>
       <td>3000</td>
        <td>transfer fee</td>
          </tr>
      </tbody>
      
    </table>

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