#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; text-align:center}
#side        {  float: right; width: 200px;  }
#content     {  width: 480px; float: left; margin-left:3px }
#head        {  width: 720px; border-style: outset; border-width: 2px; 
               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 }