body {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 100%;
	background-color: #FFFFFF;
	color: #333333;
	margin: 0;
	padding: 0;
}
#masthead {
	background-image: url("p7bp_mastheadtile.jpg"/*tpa=http://parkeregancpas.com/p7bpassets/images/p7bp_mastheadtile.jpg*/);
	background-repeat: repeat-x;
	background-color: #4A4A4A;
}
body, #masthead {
	min-width: 770px;
}
#logodiv {	/* background-image: url(images/logo_bg.jpg); */
	background-repeat: no-repeat;
	background-position: right top;
	
}
#layoutwrapper {
	width: 100%;
	margin: 0;
	padding: 20px 0 0 0;
	background-color: #FFFFFF;
	border-bottom: 1px solid #333333;
	border-top:: 1px solid #333333;
	border-left: 1px solid #333333;
	border-right: 1px solid #333333;
}
h1.topheading {
	font-size: 0.7em;
	font-weight: normal;
	color: #4A4A4A;
	width: 770px;
	margin: 0 auto;
	padding-bottom: 3px;
}
#columnwrapper {
	width: 770px;
	margin: 0 auto;
	background-image: url("p7bp_layout.gif"/*tpa=http://parkeregancpas.com/p7bpassets/images/p7bp_layout.gif*/);
	background-repeat: repeat-y;
	
}
#leftbox {
	width: 200px;
	float: left;
	font-size: 0.75em;
	background-color: #f9c454;
}
#mainbox {
	width: 550px;
	float: left;
	margin-left: 20px;
}
#maincontent {
	border-top: 1px dotted #333;
	font-size: 0.8em;
	line-height: 1.6em;
	padding: 20px 36px;
}
#maincontent p {
	margin: 6px 0 12px 0;
}
img.floatleft {
	float: left;
	margin: 0 12px 0 0;
}
img.floatright {
	float: right;
	margin: 0 0 0 12px;
}
.centered {
	text-align: center;
}
h2, h3 {
	font-size: 1em;
	letter-spacing: .3em;
	margin: 0;
}
h3 {
	margin-top: 30px;
}
.clearit {
	clear: both;
	height: 0;
	line-height: 0.0;
	font-size: 0;
}
#footerbox {
	width: 100%;/* 770px  */
	margin: 0 auto;
	background-image:url("p7bp_footer.jpg"/*tpa=http://parkeregancpas.com/p7bpassets/images/p7bp_footer.jpg*/);
	background-repeat: repeat-x;	
	background-color: #FFFFFF;
	border-top: #FFFFFF 0px solid;/* AECBC9 */
	border: 0px #000000 solid;
}
#footercontent {
	width: 770px;
	margin: 0 auto;
	font-size: 0.7em;
	line-height: 1.5em;
	padding: 16px 0 20px 0;
}
.copyright {
	letter-spacing: 0.5em;
	font-weight: bold;
}
#footerindent {
	padding: 0 48px;
}
#footercontent a {
	color: #5C8989;
}
#footercontent a:hover {
	color: #333333;
}
.p7TPcontent a {
	color: #333333;
}
.p7TPcontent a:hover {
	color: #CCCCCC;
	background-color: #4a4a4a;
	text-decoration: none;
}
#maincontent a {
	color: #003399;
}
#maincontent a:hover {
	color: #CC3300;
}
.p7TPpanel {margin: 24px 0 0 0;}

#p7nav, #p7nav ul {
	margin: 0;
	padding: 0;
	width: 198px;
}
#p7nav li {
	list-style-type: none;
	margin: 0;
	padding: 0;
	background-color: #D3E8E9;
	background-image: url("p7bp_pmmover.jpg"/*tpa=http://parkeregancpas.com/p7bpassets/images/p7bp_pmmover.jpg*/);
	background-repeat: repeat-x;
}
#p7nav ul li {
	background-color: #EFC4B4;
	background-image: url("p7bp_pmmsubmark.jpg"/*tpa=http://parkeregancpas.com/p7bpassets/images/p7bp_pmmsubmark.jpg*/);
}
#p7nav ul {
	margin: 0;
	padding: 0;
	z-index: 10000;
	border-color: #333333;
	border-top: 0 !important;
}
#p7nav a {
	display: block;
	text-decoration: none;
	padding: 3px 10px;
	color: #ABABAB;
	line-height:1.25em;
	background-color: #4c4c4c;
	border-top: 1px solid #555555;
	border-bottom: 1px solid #414141;
}
#p7nav ul a {
	padding: 3px 10px 3px 24px;
	color: #999999;
}
#p7nav a:hover, 
#p7nav a:focus, #p7nav .p7PMon {
	background-color: #333333;
	color: #999999;
	letter-spacing: 0.01px;
	border-color: #000000;
}

/* ------ the current page marker style ------ */
#p7nav .p7mark {
	color: #333333!important;
	background-color: transparent!important;
	font-weight: normal;
	letter-spacing: 0.1em!important;
	border-color: #000000;
}
.bc-black { border-color: #000; }