\usepackage {graphics}
\Large
\begin{tabular}{|c|c|c|}     \hline
\multicolumn{2}{|c|}{}& 13 \\\cline{3-3}
\multicolumn{2}{|c|}{
        A\Bpara{15}{7}{180}{24}}
                      & 23 \\\cline{3-3}
\multicolumn{2}{|c|}{
 \Bpara{5}{0}{90}{22}}& 33 \\\hline
41     & 42           & 43 \\\hline
\end{tabular}