How to add a number to Left top Of a td Element

Hi to every buddy
i have a table like this

<table><tr><tdstyleborder=1> test <sub>1</sub></td><tdstyleborder=1> test2 <sub>2</sub></td></tr></table>

 
i want have another number in each td elemet in top and Left Of each td.
 
is there a tag for do this like sub tag ? if no how can do this?
thank for any idea