body {
	background: #D1D2B6;
	padding: 0px;
	margin: 30px;	}
	
#main {
	background: #D1D2B6 

url(http://www.jgarrettcpa.com/background.png) repeat-y 50% 0; 
        margin-left: 0px;
	padding: 0px;
        padding-left:2px	
}


#topbar {
	background: url(http://www.jgarrettcpa.com/top.png) 

no-repeat;
	width: 819px;
        margin: auto;
        margin-bottom: -31px;
	font-family: arial, sans-serif;
	font-weight: bold;
	font-size: .75em;
	color: #ccc;
	letter-spacing:  1px;
	padding: 35px 1px 18px 3px;
	text-align: right;	}

#topbar a {
	text-decoration: none;
	color: #fff;	}

#topbarcont {
         padding-right: 40px; }

#container {
	width: 786px;
	margin: auto;
	background: transparent; 

	}

#logo {
	background-image: 

url(http://www.jgarrettcpa.com/Logo.png);
	background-repeat: no-repeat;
	height: 163px;
	width: 782px;
	margin-left: -1px;
	margin-top: -2px;
        margin-right: 0px; 
	float: left; 	}



#menu { 
	width: 22%;
	float: left;
	margin-top: 0px;
	padding-left:2px;
	padding-right: 5px;
        height: 100%;  
        margin-right: 25px;
	background: url(http://www.jgarrettcpa.com/menubg.png);


repeat-y;
	}

.menuimg {
	margin-left: 10px;	
	border-top: 1px dashed #ddd; 
	padding-top: 5px;}

#content {
	margin-top: 20px;
	padding-right: 20px;
	font: .8em Arial, sans-serif;
	text-align: justify;
	line-height: 140%;
	margin-left: -10px;
	height: 100%;
        padding-bottom: 73px;}


h1 {
	margin: 5px;	}

.emph {
	font: 1.75em 'Times New Roman', serif;
	color: #2A4F27;
	font-style: italic;
	font-weight: bold;	}

.box {
	background:#E6E6DA;
	border: 4px double #D1D2B6;
	padding: 8px;	
	margin: 10px;
	width: 125px;
	font: .8em arial, sans-serif;
	font-weight: bold; }

#footer {
	width: 811px;
	height: 60px;
	margin: auto;
	padding-right: 9px;
        padding-top: 13px;
	background: url(http://www.jgarrettcpa.com/foot.png);
	background-repeat: no-repeat;
	font-family: arial, sans-serif;
	font-weight: bold;
	font-size: .77em;
	color: #ccc;
	letter-spacing:  1px;
	text-align: right;	}





#footer a {
	text-decoration: none;
	color: #fff;	}

#footcont {padding-right: 40px;}

a:link, a:active, a:visited, a:hover {color: #2A4F27; text-decoration: underline;}
a:hover {color: #3E793A; text-decoration: underline;}




/******L E F T   M E N U *****/
.clearit {
	margin: 0;
	padding: 0;
	height: 0;
	clear: both;
}



/* SIDE MENU */

.smenu.vertical {
	width: 160px;
	margin: 0px;
	padding: 0px;
	display: block;	}

.smenu.vertical ul {
	display: block;
	list-styl\e: none;
	margin: 0;
	padding: 0;	}

.smenu.vertical ul li {
	display: block;
	float: left;
	width: 100%;
	margin: 0;
	background: transparent 

url(http://www.jgarrettcpa.com/prebg.png) top left no-repeat;	

}

.smenu.vertical ul li a {
	display: block;
	margin: 0;
	width: 100%;
	padding-left: 15px;
	font-family: Arial,"microsoft sans serif",sans-serif;
	font-size: .9em;
	font-weight: bold;
	color: #fff;
	text-decoration: none;
	background: transparent ;	}

.smenu.vertical ul li a span.menu_ar {
	display: block;
	margin: 0;
	width: 100%;
	height: 22px;
	padding-top: 8px;
	padding-right: 5px;
	background: transparent ;
	cursor: pointer;	}

/* END SIDE MENU */



/* MENU HOVER */
.smenu.red ul li a:hover,
.smenu.red ul li.highlight a {
	background: transparent 

url(http://www.jgarrettcpa.com/postback.png) top left 

no-repeat;	}
.smenu.red ul li a:hover span.menu_ar,
.smenu.red ul li.highlight a span.menu_ar {
	background: transparent 

url(http://www.jgarrettcpa.com/postback.png) top right 

no-repeat;
	font-family: Arial,"microsoft sans serif",sans-serif;
	color: #fff;	}