Which command is used to combine two or more cells together into one cell

1. you have a small business that is divided into 3 departments: accounting, sales, and administration. these departments have the following number of devices (computers, printers, etc.): accounting-31, sales-28, and administration-13. using a class c private network, subnet the network so that each department will have their own subnet. you must show/explain how you arrived at your conclusion and also show the following: all available device addresses for each department, the broadcast address for each department, and the network address for each department. also, determine how many "wasted" (not usable) addresses resulted from your subnetting (enumerate them).