@charset "iso-8859-1";

body {
	background: white url("images/background.gif");
	margin: 0px 0px 0px 0px;
	padding: 0;
}

/* Default font for site */
font, div, p, a, td {
	font-family: arial, sans-serif;
	font-size: 18px;
	color: black;
}

div {
	position: relative;
	width: 778px;
	margin: 0 auto;
}


   /* page titles */
h1 {
	font-family: arial, sans-serif;		 
	font-size: 19pt;
	font-style: italic;
	font-weight: bold;
	color: #CC0000;
	margin-top: 0px;
	margin-bottom: 0px;
	padding: 0;
}

/* general paragraph sub-titles */
h2 {
	font-family: arial, sans-serif;		 
	font-size: 16pt;
	font-style: italic;
	font-weight: bold;
	color: #000099;
	margin-top: 30px;
	margin-bottom: 5px;
}


/* Overall Header Text - "Royal Taxes and Bookkeeping" */
h4 {
	font-family: times new roman, serif;		 
	font-style: italic;
	font-weight: bold;
	color: black;
	margin: 0;
}


/* horizontal blue line */
hr {
	position: absolute;
	color: #000099;
	background-color: #000099;
	border: 0;
	height: 2px;
	width: 778px;
	margin: 0;
	padding: 0;
}




/* larger, bold, non-italic - page top & bottom, picture headers*/
.big {font-size: 11pt; font-weight: bold;}

/* large, bold, italic - page top & bottom*/
.bigi {font-size: 12pt; font-weight: bold; font-style: italic;}

/* big size bold red italic*/
.bigredi {color: #CC0000; font-size: 13pt; font-weight: bold; font-style: italic;}

/* big size bold blue italic*/
.bigbluei {color: #000099; font-size: 12pt; font-weight: bold; font-style: italic;}


/* other colored text */
.red {color: #CC0000;}
.redb {color: #CC0000; font-weight:bold;}
.blue {color: #000099;}
.bluebi {color: #000099; font-weight:bold; font-style: italic;}
.yellow {color: #FFFF33;}
.purple {color: purple;}
.green {color: green;}
.gray {color: #999999;}
.navy {color: navy;}

/* main body hyperlinks */

a:link     {color: #000099; text-decoration: underline; font-weight: normal;}
a:visited {color: #000099; text-decoration: underline; font-weight: normal;}
a:hover   {color: #990000; text-decoration: underline; font-weight: normal;}
a:active  {color: #000099; text-decoration: underline; font-weight: normal;}

/* MENU hyperlinks - for formal menus */
a:link.menu		{font-family: arial, sans-serif; font-size: 11pt; color: white; text-decoration: none; font-weight: bold;}
a:visited.menu	{font-family: arial, sans-serif; font-size: 11pt; color: white; text-decoration: none; font-weight: bold;}
a:hover.menu	{font-family: arial, sans-serif; font-size: 11pt; color: #FFFF33; text-decoration: underline; font-weight: bold;}
a:active.menu	{font-family: arial, sans-serif; font-size: 11pt; color: white; text-decoration: none; font-weight: bold;}

/* menu boxes */
td.menu {background-color: #990000; text-align: center; height:22px;}