<ul>
  <li>
    <span>cell</span>
    <span>content</span>
  </li>
  <li>
    <span>cell</span>
    <span>content</span>
  </li>
  <li>
    <span>cell</span>
    <span>content</span>
  </li>
  <li>
    <span>cell</span>
    <span>content</span>
  </li>
</ul>

* {
  margin: 0;
  padding: 0; 
}

html,
body {
  background-color: #f7f8fa;
  height: 100%;
}

ul,
li {
  list-style: none;
  padding: 0 15px;
  font-size: 14px;
}

ul {
  margin-top: 10px;
  background-color: #fff;
}

li {
  height: 32px;
  display: flex;
  align-items: center;
  justify-content: space-between;
}
/* Key Style */
li:not(:last-child) {
  border-bottom: 1px solid #ebedf0;
}

li span:first-child {
  color: #323233;
}

li span:last-child {
  color: #969799;
}