* {margin:0px; padding:0px; outline:0px;}

html, body {margin:0px; padding:0px; font:normal 100% helvetica, arial, verdana, sans-serif; 
color:#000059; background:#FFFFFF url(../images/bookkeeping-bg.jpg) no-repeat 0px 33px;}

a {color:#0000B3; text-decoration:none;} 
a:visited {color:#800080;}
a:hover {color:#008000;}
a:active {color:#FF0000;}	
h1,h2,h3,h4,h5,h6 {font-weight:400; margin:22px 3px auto 3px;}
small {font-size:64%;}
pre {font-size:90%;}
p {margin:3px 0px 7px 0px;}
hr {width:100%; border-top:.5px solid #C3C3C3; margin:-3px 0px 22px 0px;}
li {list-style-position:inside;}
.li-space li {margin-bottom:7px;}
.li-space-red li {margin-bottom:7px; color:#FF0000;}
.list-none {list-style:none inside; margin:3px 0px 3px 0px;}		
.red-text {color:#FF0000;}	
.left {float:left; text-align:left;}
.right {float:right; text-align:right;}
.center {margin:0px auto; text-align:center;}
.clear {clear:both;}
.borders {margin:33px 0px 0px 1px; border:0px;}	

q {quotes:"\201C" "\201D"; font-size:110%;}
q:before {content:open-quote; font:bold 150% serif; margin:3px;}
q:after {content:close-quote; font:bold 150% serif; margin:3px;}

#container {width:555px; margin:0px auto 0px auto; padding:7px;}

#header {margin:0px; padding:7px; text-align:center;}
#header h1 {margin:-6px 0px;  font:normal 333% Times New Roman, sans-serif; color:#000059;}
#header strong {color:#414141;}
#header p {margin:1px 0px 1px 0px; font-size:97%;}

#nav {margin:12px auto 33px auto; padding:3px; text-align:center;
border-top:1px solid #738791; border-bottom:1px solid #738791;}
#nav ul li {margin:3px 17px 3px 0px; font-size:117%; list-style-type:none; display:inline; text-align:justify;}

#content {margin:0px; padding:0px;}
#content h1,h2 {text-transform:uppercase; letter-spacing:1px;}
#content h3 {font-size:120%;}
#content img {padding:3px;}		

#headline {margin:3px 0px -19px 0px; font-size:95%; text-align:center;}	

#sidebar {clear:both; float:left; width:100px; margin:12px  0px 12px -133px;
font:100% georgia, times new roman, times, serif; border:1px solid #CCCCCC; padding:3px;}

#footer {clear:both; position:relative; margin:33px auto 1px auto; padding:3px; text-align:center;
border-top:1px solid #738791; border-bottom:0px solid #738791;}	
#footer ul li {display:inline; margin:1px; font-size:84%; text-align:justify;}

#form {margin:0px; padding:0px; font-size:90%;}
#form fieldset {width:290px; border:none; padding:0px 1px;}
#form label {float:left; padding:3px 1px; width:290px; display:block; text-align:left; font-weight:700;}
#form input {float:left; padding:0px 2px; margin:0px 1px; text-align:left;}
#form submit {padding:0px 3px 0px 3px;}
#form img {float:left; padding:0px 2px; text-align:right;}