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Test Info:
<!DOCTYPE html>
<html>
<head>
<meta charset=utf-8>
</head>
<body>
<div></div>
<script>
var div = document.getElementsByTagName("div")[0];
div.innerHTML = "<div À Á Â Ã Ä Å ";
div.innerHTML = "<div a>";
</script>
</body>
</html>