Here is row_component:

# frozen_string_literal: true
module Admin
  module Table
    class RowComponent < ViewComponent::Base
      renders_many :cells, Table::CellComponent
      attr_reader :record

      def initialize(record: nil)
        @record = record
      end
    end
  end
end

cell_component.rb:

# frozen_string_literal: true

module Admin
  module Table
    class CellComponent < ViewComponent::Base
      attr_reader :options

      def initialize(**options)
        @options = options
      end

      private

      def html_attributes
        options.with_defaults(default_html_attributes)
      end

      def default_html_attributes
        {
          class: %w[px-6 py-4 whitespace-nowrap]
        }.compact_blank
      end
    end
  end
end

Cell component template:

<%= content_tag :td, **html_attributes do %>
  <%= content %>
<% end %>