/* Generated by KompoZer */
#main {
  border: 1px outset #c0c0c0;
  width: 720px;
  text-align: left;
  background-color: #ffffff;
}
#foot {
  width: 717px;
  font-size: 10px;
  margin-left: 3px;
  margin-bottom: 3px;
  float: left;
}
#side {
  float: right;
  width: 200px;
}
#content {
  width: 480px;
  float: left;
  margin-left: 3px;
}
#head {
  border-style: outset;
  border-width: 2px;
  width: 720px;
  text-align: center;
  background-image: url(image/bill.jpg);
  height: 150px;
}
body {
  text-align: center;
  margin-top: 0px;
  background-image: url(image/back2.gif);
}
h1 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}
h2 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}
h3 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}
h4 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}
h5 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}
h6 {
  color: #ffffff;
  background-color: #c0c0c0;
  font-size: 14pt;
}