body {
  
  background-color:#fff;
text-align:center;
     color:#000;
}

A:link {
	COLOR: #739242;  
}
A:visited {
	COLOR: #C86000; text-decoration: none; 
}
A:active {
	COLOR: #C86000; text-decoration: none; 
}
A:hover {
	COLOR: #C86000; text-decoration: underline; 
}


#ad{ float:left; margin-right:5px; margin-top: 30px;}

#topad{float:right; margin-top:10px; margin-right:15px;   border: 0px solid #ffa208; }

#topad img{padding:0px; margin:0px;}

#whole{
  margin: 0 auto;
  width: 980px; 
  background-color:#ffffff;

}

#header {
height:100px;
  margin-left: auto; 
  margin-right: auto;
     clear: both;
border-bottom: 0px solid green;
 background: url('http://www.pushtoe.com/images/pushtoe.jpg') no-repeat;

   
}



#mainwrap{
  width: 980px;
  margin-top:10px;
  margin-bottom:10px;
     border:1px solid #ccc;
  background-color:#fff;
  
  background: url('http://www.accentaccounting.net/wp-content/themes/tox/img/accent-back.gif') repeat-y;
  
}

#center {
  float:left;
  padding: 0 20px;
  width:550px;
      text-align: justify;
}

#center a{font-weight:bold;}

#center h3 {
  margin-top:0px;
  margin-bottom:5px;
  font-family: verdana, arial, sans-serif;
  font-size: .72em;
  color: #ffffff;
  padding:4px;
    border: 1px solid #ff5900;
  background-color: #739240;
 
}

#center p {
  margin-top:5px;margin-bottom:15px;
  padding:4px;
  font-family: verdana, arial, sans-serif;
  font-size: .72em;
  line-height: 16px;
  
  word-spacing:.60em;
}

#leftcolumn{
width: 160px; 
float:left;
 padding:10px;
 text-align:left;

}

#right{
float:right;
	width: 190px;
	 padding:10px;
  margin-top:0px;
  margin-bottom:10px;
  text-align:left;
 }
 
 #news img{float:left;}


#left_side A:link {
	COLOR: #C86000; text-decoration: none; font-weight:bold;
}
#left_side A:visited {
	COLOR: #C86000; text-decoration: none; font-weight:bold;
}
#left_side A:active {
	COLOR: #C86000; text-decoration: none; font-weight:bold;
}
#left_side A:hover {
	COLOR: #C86000; text-decoration: underline; font-weight:bold;
}





#menu{
  margin-left: auto; 
  margin-right: auto;
  margin-bottom: 20px;
  border:1px solid #cccccc;
  height:26px;
  clear: both;
 
}




#nav ul {
  padding-left: 0;
    margin:0px;
  background-color: #484a32;
  
  color: White;
  float: left;
  width: 100%;
  height:26px;
  font-family: verdana, arial, helvetica, sans-serif;
  font-size:12px;
  font-weight:bold;
  
   }

#nav ul li { display: inline; }

#nav li ul {
	position: absolute;
	left: 0px;
	top: 10;
	display: none;
	}

#nav ul li a {
  padding-top: 5px;
  padding-bottom: 7px;
  padding-left:14px;
  padding-right:14px;
  background-color: #484a32;
  color: #fff;
  text-decoration: none;
  float: left;
  border-right: 1px solid #ccc;
}

#nav ul li a:hover 
{
  padding-top: 5px;
  padding-bottom: 7px;
  padding-left:14px;
  padding-right:14px;
  background-color: #5d3e2f;
  color: #fff;
  text-decoration: none;
  float: left;
  border-right: 1px solid #ccc;
}

#legcol {float:left; width:326px;  height: 170px; margin-bottom: -1px;  background-color: #FFF;   border: 0px solid #425227;}



#bottom {
 background-color: #E2E7EA;
  width: 980px;
   clear: both;
  border-top: 1px solid #ccc;
  font-size: .75em;
  text-align:center; 
  color: #333; 
}

 
#bottom A:link {
	COLOR: #739242; text-decoration: none
}
#bottom A:visited {
	COLOR: #739242; text-decoration: none
}
#bottom A:active {
	COLOR: #739242; text-decoration: none
}
#bottom A:hover {
	COLOR: #739242; text-decoration: underline
}