List<Record> records = new ArrayList<Record>();
CellRangeAddress[] cras = {
new CellRangeAddress(0, 1, 0, 2),
};
MergeCellsRecord merged = new MergeCellsRecord(cras, 0, cras.length);
records.add(BOFRecord.createSheetBOF());
records.add(new DimensionsRecord());
records.add(new RowRecord(0));
records.add(new RowRecord(1));
records.add(new RowRecord(2));