body {
	background-position: center top;
	background-image: url(images/ledgergrid.jpg);
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	
}



#header  {
	
	height:  150px;
	width:  800px;
	position:  absolute;
	top: 10px;
	left: 10px;
	
	margin: 0;
}

#nav  {
	height:  20px;
	width:  800px;
	position:  absolute;
	top:  160px;
	left: 10px;
	
	margin: 0;
}

#content {
	background-color:  #ffffff;
	padding: 50px;
	width:  700px;
	border:  0;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	color:  #003300;
	

}

#content p{
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	font-color:  #003300;
}


	
#footer  {
	background-color:  none;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 9px;
	text-align:  center;
	color: #704417;
	
	
	left:  10px;
	right:  800px;
	
	width: 790px;
	height: 120px;
}


#footer p {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 9px;
	color: #704417;
	}