If you feel that the information under the paragraph headings is not a sub entry of the cell 5 heading, you can make them cell 5 headings. The only way to ensure that the reader understands that more than one paragraph applies to that "paragraph heading" is to make it a heading. Personally, I might make the WE CREATED IT... heading a centered heading and the paragraph headings cell 5 - but without seeing more of the book, that's a decision for you to make. Making the paragraph headings a heading also requires a blank line before it - which automatically separates the material from "regular text".
That being said, there is no hard and fast rule about this and you, as the transcriber, need to format it in a way that makes the reader understand the content as presented.
I still would contend that this is not listed material as it is obviously indented paragraphs.
Cindi