body,html {
margin:0;
padding:0;
font-family: tahoma;
font-size: 12px;
line-height:150%;
text-align: center;
background:url('images/bg.jpg') top repeat-x #d6d8d7;

}

a:link {
color: #000000;
font-family: tahoma;
line-height: 150%;
text-decoration: none;
}

a:visited 
{color: #000000;
text-decoration: none;
}

a:hover {color: #c1c1c1;}

a:active {color: #000000;}

.service{
margin: 10px;
height: 30px;
text-transform: uppercase;
font-size: 18px;
font-weight: normal;
letter-spacing: 1px;
}

.bold{
font-weight: bold;
}

#logo{
margin:0;
padding:0;
float: left;
width: 331px;
height: 119px;
}

#services{
margin:0;
padding:0;
float: right;
width: 306px;
height: 119px;
}


#container{
margin:0 auto;
padding:0;
background: url('images/tile.jpg');
width: 942px;
text-align: left;
}

#wrapper{
margin: 0 auto;
padding: 0px;
width: 935px;
text-align: left;

}

#content{
margin: 0;
padding: 15px;
text-align: left;
width: 643px;
}

#content a{
color: #ff7c33;
font-family: tahoma;
line-height: 150%;
text-decoration: none;
}

#content a:hover{
color: #cdbdae;
font-family: tahoma;
line-height: 150%;
text-decoration: underline;
}

#image{
margin: 0px;
margin-right:15px;
padding:0;
float: right;
width: 253px;
height: 637px;
}

#top{
margin:0 auto;
padding:0;
background: url('images/Topp.jpg') top left no-repeat;
width: 942px;
height: 120px;
}

#banner{
margin:0 auto;
padding:0;
background: url('images/Bannerr.jpg') top left no-repeat;
width: 942px;
height: 218px;
}

#menubar{
margin:0 auto;
padding:0;
background: url('images/menubar.jpg') top left no-repeat;
width: 942px;
height: 38px;
}

#menu{
margin:0 auto;
padding:5px;
height: 38px;
width: 930px;
text-align: center;
}

#menu a{
margin: 20px;
font-family: Arial;
font-size: 16px;
color: #FFFFFF;
text-align: center;
text-transform: uppercase;
text-decoration: none;
}

#menu a:link{
text-decoration: none;
text-transform: uppercase;
}


#menu a:visited{
text-decoration: none;
text-transform: uppercase;
}

#menu a:hover{
height: 38px;	
border: 0px solid;
background: #ffa573;
text-transform: uppercase;
text-decoration: none;
}

#menu a:active {
text-transform: uppercase;
text-decoration: underline;

}


#menu a:focus {
text-transform: uppercase;
text-decoration: underline;

}

#menu a.active:link, #menu a.active:visited, #menu a.active:hover, #menu a.active:active, #menu a.active:focus {
text-decoration: underline;
text-transform: uppercase;
} 

h1{
margin:0;
padding:0;
padding-left: 25px;
padding-bottom: 5px;
text-align: left;
font-size: 20px;
color: #ff6d00;
height: 25px;
font-weight: normal;
}

h2 {
margin:0;
padding:0;
text-align: left;
font-size: 25px;
color: #ff6d00;
font-weight: normal;
line-height: 150%;
border-bottom: 1px dashed #cdbdae;
}

#bookkeeping{
margin:0;
padding:0;
padding-top: 10px;
float: left;
width: 310px;
text-align: left;
border-right: 1px solid #eaeaea;
}

#accounting{
margin:0;
padding:0;
padding-top: 10px;
float: left;
width: 310px;
text-align: left;
border-right: 1px solid #eaeaea;
}

#document{
margin:0;
padding:0;
padding-top: 10px;
float: right;
width: 310px;
text-align: left;
border-right: 1px solid #eaeaea;
}

#footer{
margin:0 auto;
padding:0;
width: 942px;
height: 33px;
background: url('images/foooter.jpg') no-repeat;
color: #FFFFFF;
}

.textarea{
margin:0;
padding:0;
padding-top: 20px;
font-family: Georgia;
font-size: 18px;
line-height: 150%;
text-align: center;
width: 310px;
height: 80px;
border-bottom: 1px solid #eaeaea;
}

#footer_text {
margin: 0 auto;
padding: 5px;
text-align: left;
width: 900px;
}

#copyright {
float: right;
margin-right: 20px;
text-align: right;
font-family: tahoma;
font-size: 13px;
}

#footer a {
color: #FFFFFF;
font-family: tahoma;
font-size: 13px;
line-height: 150%;
margin: 15px;
text-decoration: none;
}

.clear{
clear: both;
}

.space{
height: 26px;
}