body {
 padding: 0px;
 margin: 0px;
 background-image: url('../images/bg1.gif');
 background-repeat: repeat;
 width: 100%;
 height: 100%;
 font-size: 12px; 
 font-family: Arial, Verdana, sans-serif; 
 }

#navigation { 
 font-family: Verdana, Arial, sans-serif;
 height: 29px;
 padding: 0px 0px 0px 0px;
 font-size: 13px;
 color: #000000;
 text-align: left;
 margin-bottom: 1px;
 margin-left: 10px;
 background-color: transparent;
 border: 0px dotted #000;
 }

#navigation ul {
 list-style: none;
 margin: 0px 0px 0px 0px;
 padding-left: 0px;
 padding-top: 0px;
 border: 0px dotted #000;
 }

#navigation ul li {
 float: left;
 display: block;
 padding: 0px 0px 0px 0px;
 margin: 0px 3px 1px 3px;
 border-right: 0px solid #000;
 border-left: 0px solid #000;
 }

#navigation ul li a:link, #navigation ul li a:visited {
 display: block;
 margin: 0px;
 padding: 5px 8px 6px 8px;
 color: #000ccd;
 font-weight: bold;
 text-decoration: underline;
 background-color: #fff;
 border-bottom: 1px solid #D4E9FE;
 border-top: 0px solid #fff;
 border-right: 2px solid #D4E9FE;
 border-left: 2px solid #D4E9FE;
 }

#navigation ul li a:hover {
 color: #000ccd;
 font-weight: bold;
 padding: 6px 8px 4px 8px;
 background-color: #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 border-top: 0px solid #D4E9FE;
 border-right: 2px solid #FAFEF6;
 border-left: 2px solid #FAFEF6;
 }

.clear {
 clear: both;
 }

p { 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px; 
 margin: 0px; 
 padding: 2px 0px 8px 0px; 
 color:#000;  
 background-color: transparent;
}

.small { 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 11px;
 font-weight: none; 
 margin: 0px; 
 padding: 3px 0px 8px 0px; 
 color:#003869;  
 background-color: transparent;
}

.menu { 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 14px; 
 font-weight: bold;
 margin: 0px; 
 color:#f4f4f4;  
 background-color: transparent;
}

.accounting {
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px; 
 margin: 0px; 
 padding: 2px 0px 8px 0px; 
 color:#000;  
 background-color: transparent;
 }


ol {
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px;
 color:#000; 
 list-style-type: decimal;
 }

ol li {
 color: #000;
 padding: 2px 0px 2px 0px;
 }

a:link a:visited {
 color: #0000cd;
 }

A.set1:link {text-decoration: underline; color: #ffffff;}
A.set1:visited {text-decoration: none; color: #ffffff;}
A.set1:active {text-decoration: none;}
A.set1:hover {text-decoration: underline; color: #ffffff;}

.link {
 font-family: Arial, Verdana, sans-serif; 
 font-size: 12px; 
 margin: 0px; 
 color: #0000cd;  
 background-color: transparent;
 }

.view {
 font-family: Arial, Verdana, sans-serif; 
 font-size: 14px; 
 margin: 0px; 
 color: #0000cd;  
 text-decoration: underline;
 font-weight: bold;
 background-color: transparent;
 }


h3 { 
 font-family: Arial, Verdana, sans-serif;  
 font-size: 17px;  
 margin-top: 10px; 
 margin-bottom: 3px; 
 padding: 0px; 
 color: #000000;  
 background-color: transparent;
} 


h1 { 
 font-family: Arial, Verdana, sans-serif;  
 font-size: 20px;  
 margin-top: 10px; 
 margin-bottom: 0px; 
 padding: 0px; 
 color: #000000;  
 background-color: transparent;
}


table.puzzles {
 margin: 0px;
 border: 0px solid #000;
 width: 570px;
 padding: 0px;
 background-color: #transparent;
 border-collapse: collapse;
 }

table.puzzles tr.blank {
 background-color: #transparent;
 padding: 0px;
 margin: 0px;
 }

table.puzzles tr.color {
 background: #fff;
 padding: 0px;
 margin: 0px;
 }

table.puzzles td.none {
 width: 385px;
 height: 50px;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 text-align: left;
 font-size: 14px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: bold;
 background: #fff;
 color: #ff0000;
 padding: 3px 3px 3px 0px;
 }

table.puzzles td.one {
 width: 385px;
 height: 35px;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 text-align: left;
 font-size: 13px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: bold;
 background: #fff;
 color: #000;
 padding: 3px 3px 3px 0px;
 }

table.puzzles td.onetitle {
 width: 385px;
 height: 35px;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 text-align: left;
 font-size: 12px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: none;
 letter-spacing: 1px;
 background: #F1F7FD;
 color: #003869;
 padding: 4px 3px 2px 0px;
 }

table.puzzles td.two {
 width: 100px;
 text-align: center;
 border-right: 1px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 font-size: 14px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: bold;
 background: #FDFCBB;
 color: #000;
 padding: 0px;
 margin: 0px;
 }

table.puzzles td.three {
 width: 90px;
 border-right: 1px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE; 
 font-weight: none;
 text-align: center;
 background: #FFF;
 color: #000;
 padding: 5px;
 margin: 3px;
 }

table.puzzles td.threetitle {
 width: 90px;
 border-right: 1px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE; 
 font-size: 14px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: bold;
 text-align: center;
 background: #FFF;
 color: #000;
 padding: 5px;
 margin: 3px;
 }

.puz {
 border-top: 1px solid #003869;
 border-bottom: 0px solid #003869;
 }

#Wrap {
 width: 775px;
 margin: 0px;
 padding: 0px;
 background: #transparent; 
 border-left: 0px solid #fff;
 border-right: 0px solid #fff;
 border-bottom: 0px dotted #003869;
 border-top: 0px dotted #003869;
 text-align: left;
 }

table.interactive {
 margin: 0px;
 border: 0px solid #000;
 width: 570px;
 padding: 0px;
 background-color: #transparent;
 border-collapse: collapse;
 }

table.interactive tr.blank {
 background-color: #transparent;
 padding: 0px;
 margin: 0px;
 }

table.interactive tr.color {
 background: #fff;
 padding: 0px;
 margin: 0px;
 }

table.interactive td.none {
 width: 385px;
 height: 50px;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 text-align: left;
 font-size: 14px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: bold;
 background: #fff;
 color: #ff0000;
 padding: 3px 3px 3px 0px;
 }

table.interactive td.one {
 width: 570px;
 height: 50px;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-bottom: 1px solid #D4E9FE;
 text-align: left;
 font-size: 14px; 
 font-family: Arial, Verdana, sans-serif; 
 font-weight: none;
 background: #fff;
 color: #000;
 padding: 3px 3px 3px 0px;
 }

.header {
 height: 60px;
 background-color: #003869;
 padding: 0px;
 margin-top: 6px;
 margin-bottom: 0px; 
 border-top: 2px solid #D4E9FE;
 border-bottom: 4px solid #D4E9FE;
 border-right: 0px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 text-align: left;
 }

.footer {
 height: 20px;
 background-color: #003869;
 padding-top: 5px;
 margin-top: 0px;
 margin-bottom: 0px;
 color: #fff;
 border-top: 4px solid #D4E9FE;
 border-bottom: 2px solid #D4E9FE;
 border-right: 0px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 text-align: center;
 }

.accounting-topic {
 float: right;
 padding: 0px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 width: 570px;
 background-repeat: repeat-y; 
 background-color: #FAFEF6; 
 border-bottom: 0px dotted #ccc;
 border-top: 4px solid #D4E9FE;
 border-right: 1px solid #D4E9FE;
 border-left: 1px solid #D4E9FE;
 text-align: left;
 }

#Wrap1 {
 width: 996px;
 margin: 0px;
 padding: 0px;
 background: #transparent; 
 border-left: 0px solid #fff;
 border-right: 0px solid #fff;
 border-bottom: 0px dotted #003869;
 border-top: 0px dotted #003869;
 text-align: left;
 }

.accounting-1 {
 float: left;
 padding: 0px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 width: 550px;
 background-repeat: repeat-y; 
 background-color: #FAFEF6; 
 border-bottom: 0px dotted #ccc;
 border-top: 4px solid #D4E9FE;
 border-right: 0px solid #D4E9FE;
 border-left: 1px solid #D4E9FE;
 text-align: left;
 }

.accounting-2 {
 float: left;
 padding: 30px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 width: 195px;
 background: #transparent; 
 border-bottom: 0px solid #003869;
 border-top: 0px dotted #ccc;
 border-right: 1px solid #D4E9FE;
 border-left: 1px solid #D4E9FE;
 text-align: left;
 }

.accounting-3 {
 float: left;
 padding: 25px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 width: 245px;
 background: #fff; 
 border-bottom: 1px solid #D4E9FE;
 border-top: 0px dotted #ccc;
 border-right: 1px solid #D4E9FE;
 border-left: 0px solid #D4E9FE;
 text-align: left;
 font-weight: normal;
 }


.Inside1 {
 padding: 15px 40px 5px 20px;
 }

.questions {
 padding: 10px 0px 20px 0px;
 margin: 0px 0px 0px 0px;
 width: 570px;
 background: #FAFEF6; 
 border-bottom: 2px solid #D4E9FE;
 border-top: 2px solid #D4E9FE;
 border-right: 0px dotted #ccc;
 border-left: 0px dotted #ccc;
 text-align: left;
 }

.printable {
 padding: 10px 0px 25px 0px;
 margin: 0px 0px 0px 0px;
 width: 570px;
 background: #F1F7FD; 
 border-bottom: 2px solid #D4E9FE;
 border-top: 3px solid #D4E9FE;
 border-right: 0px dotted #ccc;
 border-left: 0px dotted #ccc;
 text-align: left;
 }

.accounting-menu {
 float: right;
 padding: 35px 0px 0px 0px;
 margin: 0px 0px 0px 0px;
 width: 195px;
 background: #transparent; 
 border-bottom: 0px solid #003869;
 border-top: 0px dotted #ccc;
 border-right: 0px dotted #ccc;
 border-left: 0px solid #D4E9FE;
 text-align: left;
 }

.accounting-ads {
 margin: 3px 0px 5px 0px;
 padding: 0px;
 }

.Inside {
 padding: 15px 30px 5px 30px;
 }

.Insider {
 padding: 15px 30px 5px 5px;
 }

ul {
 padding: 0px 0px 0px 0px;
 margin: 0px 0px 0px 15px;
 }

ul li {
 padding: 4px 0px 4px 0px;
 margin: 0px 0px 0px 0px;
 list-style-type: none;
 }

ul.use {
 padding: 0px 0px 0px 30px;
 margin: 0px 0px 0px 15px;
 }

ul.use li.use {
 padding: 4px 0px 4px 0px;
 margin: 0px 0px 0px 0px; 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px;
 color:#000; 
 list-style-type: square ;
 }

ul.print {
 padding: 0px 0px 0px 30px;
 margin: 0px 0px 0px 15px;
 }

ul.print li.print {
 padding: 2px 0px 2px 0px;
 margin: 0px 0px 0px 0px; 
 font-family: Arial, Verdana, sans-serif; 
 font-size: 13px;
 color:#000; 
 list-style-image: url('../images/arrow.png');
 }