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

body {
	padding: 0px;
	margin: 0px;
	background-color: #fff;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 10pt;
	}
	
img {
	border: 0px;
	}
	
p {
	margin: 20px 0px;
	}
	
#wrapper {
	width: 800px;
	margin: auto;
	}
	
#nav {
	width: 800px;
	height: 39px;
	background-image: url('layout/nav.jpg');
	background-repeat: no-repeat;
	font-weight: bold; 
	font-size: 12pt;
	color:#FFFFFF;
	}
	
	#nav a {
		color: #FFFFFF;
		text-decoration: none;
		}
	
	#nav a:hover {
		border-top: 0px solid black;	
		}
		
	#nav .line {
		width: 15px; 
		text-align: center;
		line-height: 30px;
		}
		
		.menu{
			padding:0;
			margin:0;
			}
			
			.menu ul{
			padding:0;
			margin:0;
			}
			
			.menu li{
			float: left;
			position: relative;
			list-style: none;
			margin: 0;
			padding:0;
			}
			
			.menu li a{
			height: 30px;
			line-height: 30px;
			display: block;
			text-decoration:none;
			text-align: center;
			color: white;
			}
			
			.menu li a:hover{
			background-color: #8c2828;
			color: black;
			}
			
			.menu ul ul{
			position: absolute;
			top: 30px;
			width: 200px;
			visibility: hidden;
			background-color: #8c2828;
			font-size: 10pt;
			padding: 0px 5px;
			}
			
			.menu ul ul a{
			width: 200px;
			text-align: left;
			}
			
			.menu ul li:hover ul{
			visibility:visible;
			}
			
			.menu ul li ul li:hover{
			text-decoration: underline;
			}
	
#contentswrapper {
	vertical-align: top;
	text-align: left;
	}
	
#contents {
	width: 90%; 
	margin: 30px auto; 
	text-align: left;
	}
	
	#contents a{
		text-decoration: none;
		color: #8c2828;
		}
		
	#contents a:hover{
		text-decoration: underline;
		color: #8c2828;
		}
		
#rightcontents {
	width: 197px;
	vertical-align: top;
	padding-top: 30px;
	}
	
#leftcontents {
	width: 232px;
	vertical-align: top;
	padding-top: 30px;
	}

#footer {
	width: 800px;
	height: 39px;
	background-image: url(layout/footer.jpg);
	background-repeat: no-repeat;
	text-align: center;
	vertical-align: middle;
	font-family: Arial, Helvetica, sans-serif;
	color: #FFFFFF;
	font-weight: bold;
	}
	
.spacer{
	background-image:url(layout/spacer.gif);
	}
	
.bold{
	font-size: 14pt;
	color: #8c2828;
	}
	
h1 {
	color: #8c2828;
	font-size: 150%;
	}
	
h2 {
	color: #8c2828;
	font-size: 130%;
	margin: 15px 0px 5px;
	}
	
#services li, #payroll ul, #payroll ol{
	margin-left: 40px;
	}
	
.form-left, .form-right {
	width: 50%;
	}
	
#clientsvirt {
	width: 100%;
	margin: auto;
	}
	
	#clientsvirt .left {
		width: 50%;
		font-weight: bold;
		text-align: right;
		padding-right: 10px;
		border-right: 1px solid black;
		}
		
	#clientsvirt .right {
		width: 50%;
		text-align: left;
		}
		
#resources {
	vertical-align: top;
	text-align: left; 
	margin:auto;
	}
	
	#resources .left {
	vertical-align: middle;
	text-align: center; 
	}
	
	#resources h2, #resources p{
		margin: 0px;
		}
	
#credits {
	font-size: 8pt;
	text-align: center;
	margin: 5px;
	}
		
	#credits a{
		color: #8c2828;
		text-decoration: none;
		}	
		
	#credits a:hover{
		font-weight: bold;
		}