body {
	margin-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
}
td, input, textarea, select {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
}
.b1 {
	border-right: 1px solid #000000;
}
.b2 {
	border-left: 1px solid #000000;
}
.b3 {
	background-color: #FEE830;
	border-bottom: 1px solid #000000;
}
.bgm {
	background-image: url(../images/bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.bgt {
	background-image: url(../images/bg2.gif);
	background-repeat: repeat-x;
	background-position: left top;
}
.mq {
	font-size: 16px;
	font-style: italic;
	font-weight: bold;
	color: #FBE204;
}
.bor {
	border: 1px solid #000000;
}
hr {
	color: #000000;
}
.top {
	background-image: url(../images/bgtop.jpg);
	background-repeat: repeat-y;
	background-position: left top;
	background-color: #FF0000;
}