
<!--

a   { font-family: verdana, arial, helvetica, sans-serif;
      color: #000040;
      font-size: 9pt;
      text-decoration: none;
	  }

a:active {
	color : #000080;

	}

a:visited   {   color : #000040;

                }
a:hover {
	color : #400040;
	text-decoration: none;
	}

td, p   {   font-family: tahoma, arial, helvetica, sans-serif;
         font-size: 9pt;
         color: #000022;
         }
         
body  {   background-image: url(images/bg09.gif); margin-top: 0px; padding: 0px }

.headline1   {  font-family: tahoma, arial, helvetica, sans-serif; font-size: 11pt; color: #444455;  font-weight: bold  }

.headline2   {   font-family: trebuchet MS, arial; sans-serif; font-size: 14pt; color: #003399;    }

.headline3   {   font-family: times new roman, serif; font-size: 16pt; color: #336699; font-style: italic; font-weight: bold   }

.headline4   {   font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #003399; font-weight: bold   }

.text2 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #445577;   }

.text3 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #444444   }

.text3b { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #003366; font-weight: bold   }

.text4 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #445577   }

.text5 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 10pt; color: #445577   }

.link1  {   font-size: 9pt; color: #000080; text-decoration: underline   }
      a:visited.link1  {   color: #445577   }
      a:hover.link1  {   color: #4040ff   }

.link2 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #ffffff; padding-right: 60px; background: #   }
      a:visited.link2  {   color: #ffffff   }
      a:hover.link2  {   color: #445577   }

        
.text4a { font-family: verdana, arial, helvetica, sans-serif; font-weight: bold   }
       
        
.link3 { font-family: tahoma, arial, helvetica, sans-serif; font-size: 8pt; color: #dddddd   }
        a:hover.link3  {   color: #445577   }
        a:visited.link3  {   color: #dddddd   }
        
.link4 { font-family: arial, helvetica, sans-serif; font-size: 10pt; color: #0000c0   }
        a:hover.link4  {   color: #445577   }
        a:visited.link4  {   color: #800080   }
        
.link5 { font-family: trebuchet MS, arial; helvetica, sans-serif; font-size: 8pt; color: #eeeeee   }
        a:hover.link5  {   color: #ffffff   }
        a:visited.link5  {   color: #eeeeee   }

.l { font-family: verdana, arial, helvetica, sans-serif; font-size: 10px; color: #336699; text-decoration: underline   }
        a:hover.l  {   color: #4e5a4d; font-size: 10px; text-decoration: none   }
        a:visited.l  {   color: #336699; font-size: 10px; text-decoration: underline   }

.l2 { font-family: verdana, arial, helvetica, sans-serif; font-size: 12px; color: #336699; text-decoration: underline   }
        a:hover.l2 {   color: #4e5a4d; font-size: 12px; text-decoration: none   }
        a:visited.l2 {   color: #336699; font-size: 12px; text-decoration: underline   }

.l3 { font-family: arial, helvetica, sans-serif; font-size: 11px; color: #336699; text-decoration: underline   }
        a:hover.l3 {   color: #4e5a4d; font-size: 11px; text-decoration: none   }
        a:visited.l3 {   color: #336699; font-size: 11px; text-decoration: underline   }

.listen { font-family: verdana, helvetica, sans-serif; font-size: 10px; color: #888888; font-weight: bold; text-decoration: underline   }
        a:hover.listen  {   color: #334455   }
        a:visited.listen  {   color: #888888   }

.cma { font-family: times new roman, serif; font-size: 8pt; color: #003366; text-decoration: underline  }
        a:visited.cma   {   color: #003366   }
        a:hover.cma   {   color: #003366   }
        

.bg02  {   background-image: url(images/bg02.gif);  }

.bg03  {   background-image: url(images/bg03.gif);  }

.bg04  {   background-image: url(images/bg04.gif);  }

.bg05  {   background-image: url(images/bg05.gif);  }

.bg06 {   background-image: url(images/bg06.gif);  }

.bg07 {   background-image: url(images/bg07.gif);  background-repeat: repeat-y  }

.bg08  {   background-image: url(images/bg08.gif);  }


.office {   background-image: url(images/office.jpg);  background-repeat: no-repeat ; background-color: #ffffff  }

.about {   background-image: url(images/about.gif);  background-repeat: no-repeat ; background-color: #ffffff  }

.contact   {   background-image: url(images/_contact.gif);  background-repeat: no-repeat;   }

.tax   {   background-image: url(images/_tax.gif);  background-repeat: no-repeat;   }

.accounting   {   background-image: url(images/_accounting.gif);  background-repeat: no-repeat;   }

.bookkeeping   {   background-image: url(images/_bookkeeping.gif);  background-repeat: no-repeat;   }

.it   {   background-image: url(images/_it.gif);  background-repeat: no-repeat;   }

.links   {   background-image: url(images/_links.gif);  background-repeat: no-repeat;   }

.thankyou   {   background-image: url(images/_thankyou.gif);  background-repeat: no-repeat;   }

.designby   { font-size: 8pt; font-family: arial, helvetica, sans-serif; color: #333333  }

.danfm   {  font-size: 8pt; font-family: arial, helvetica, sans-serif; color: #333333  }
a:visited.danfm   {  color: #333333  }
a:hover.danfm   {  color: #ff0000  }             

#back, #front   {

        position:absolute;
	left:50%;
	width:780px;
	height: 800px;
	background-color: #cccccc;
	margin-top: 10px;
	margin-left: -390px;
	padding:0px;

        }
        
#front   {

        background-color: #ffffff;
        width:760px;
        height: 780px;
        margin-left:-380px;
        margin-top:20px;
        
        }

#paper   {
 
        position:absolute;
	left:50%;
        background-image: url(images/paper.gif);  background-repeat: no-repeat;
        width:320px;
        padding: 10px;
        padding-left: 20px;
        height: 400px;
        margin-left: 4px;
        margin-top: 160px;
        color: #336699;
        font-family: verdana, arial, helvetica, sans-serif;
        font-size: 12px;
        
        }
        
#topbg   {

        position:absolute;
	left:50%;
	width:758px;
	height: 100px;
	background-image: url(images/topbg.png);  background-repeat: repeat-x;
	margin-top: 21px;
	margin-left:-379px;
	padding:0px;

        }

#pjs {
	position:absolute;
	left:50%;
	width:200px;
	margin-top:47px;
	margin-left:-362px;
	padding:0px;
	
	}
	
	
#design {
	position:absolute;
	left:50%;
	width:200px;
	margin-top:700px;
	margin-left:160px;
	padding:0px;
	font-family: verdana, helvetica, sans-serif;
	color: #c0c0c0;
	font-size: 10px;
	font-weight: bold;
	text-align: right;
	
	}

#comp, #your, #phone, #abacus   {
	position:absolute;
	left:50%;
	width:300px;
	margin-top:330px;
	margin-left:-360px;
	padding:0px;
	
	}
	
#your    {   margin-left:-350px;   }

#phone    {   margin-left:30px; margin-top:358px;  }

#abacus   {   margin-left:-350px;  }

#pamx   {
	
	position:absolute;
	left:50%;
	width: 279px;
	height: 535px;
	margin-top:122px;
	margin-left:-266px;
	padding:0px;
	
	}

#bgbot   {   

               background-image: url(images/bg-bot.gif);
               position:absolute;
               height: 110px;
	       left:50%;
	       width:758px;
	       margin-top:680px;
	       margin-left:-379px;
	       padding:0px;
	       
	       }
              
#addy  {
	       position:absolute;
	       left:50%;
	       width:400px;
	       margin-top:700px;
	       margin-left:-360px;
	       padding:0px;

	       }

#copy  {
	       position:absolute;
	       left:50%;
	       width:400px;
	       margin-top:814px;
	       margin-left:-200px;
	       padding:0px;
	       text-align: center;

	       }

#cma  {
	       position:absolute;
	       left:50%;
	       width:70px;
	       margin-top:40px;
	       margin-left:300px;
	       padding:0px;
	
	       }
	       
#about, #contact   {
               position:absolute;
               left: 50%;
               width: 400px;
               margin-top: 4px;
               margin-left: -160px;
               padding: 0px;
               font-family: arial, helvetica, sans-serif; font-size: 8pt; color: #334466;
             
              }
              
#contact   {   font-size: 9pt;   }


#contactform {
	       position:absolute;
	       left:50%;
	       width:300px;
	       margin-top:24px;
	       margin-left:-170px;
	       padding:2px;
	       border-width: 0px;
	       
	       }
	       
#pam, #pam2, #pam_phone, #fc  {
	       position:absolute;
	       left:50%;
	       width:120px;
	       margin-top:16px;
	       margin-left:180px;
	       padding:0px;
	
	       }   
	       
#pam2  {
	       width:215px;
	       margin-top:134px;
	       margin-left:130px;
	       
	       }       
	       
#pam_phone  {
	       width:400px;
	       margin-top:344px;
	       margin-left:-56px;
	       
	       }  
	       
#fc  {
	       width:400px;
	       margin-top:104px;
	       margin-left:104px;
	       
	       }       

#list-menu   {

      
       position:absolute;
       left:50%;
       width:180px;
       margin-top:121px;
       margin-left: -379px;
       list-style-type: none;
       height:500px;
 
        }

#list-menu a   {

       display: block;
       width:160px;
       padding: 4px 4px 4px 24px;
       background-color: #eeeeee;
       text-decoration: none;
       font-size: 10px;
       filter:blendTrans(duration=0.2);
       
        }
        
        #list-menu ul {
	margin: 0;
	padding: 0;
	list-style-type: none;
}

#list-menu a:link, #list-menu a:active, #list-menu a:visited   {

        color: #113355;

        }

#list-menu a:hover    {

         background-color: #224477;
         color: #ffffff;

         } 
         
#list-menu li   {    border-top: 1px solid #ffffff;   }
	       
-->