function writeHeader()
{	document.write("<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\">");
	document.write("<tr>");
	document.write("<td class=\"primary\"><a href=\"index.htm\"><img src=\"images/hdr_left.gif\" alt=\"\" width=\"547\" height=\"72\" border=\"0\"></a></td>");
	document.write("<td class=\"primary\" width=\"100%\"><img src=\"images/spacer.gif\" alt=\"\" width=\"1\" height=\"1\" border=\"0\"></td>");
	document.write("<td class=\"primary\" valign=\"top\" nowrap>");
	
	writeTools()
	
	document.write("</td>");
	document.write("</tr>");
	document.write("</table>");
}

function writeFooter(bWhite)
{	document.write("<table width=\"100%\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" align=\"center\">");
	//line
	document.write("<tr><td><img src=\"images/spacer.gif\" alt=\"\" width=\"1\" height=\"40\" border=\"0\"></td></tr>");
	document.write("<tr><td><hr color=\"#cccccc\" style=\"height:1px;\"></tr>");
	//spacer
	document.write("<tr><td><img src=\"images/spacer.gif\" alt=\"\" width=\"1\" height=\"40\" border=\"0\"></td></tr>");
	//site map
	document.write("<tr>");
	document.write("<td align=\"center\">");
	
	document.write("<a href=\"index.htm\" class=\"footer\">Home</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"accounting.htm\" class=\"footer\">Accounting & Auditing</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"income_tax.htm\" class=\"footer\">Income Taxes</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"broker_dealer.htm\" class=\"footer\">Broker Dealers</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"financial_principle.htm\" class=\"footer\">Financial Operations Principle</a><br>");
	document.write("<a href=\"hedgefunds.htm\" class=\"footer\">Hedge Funds</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"consulting.htm\" class=\"footer\">Business Consulting</a><span class=\"footer\"><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"planning.htm\" class=\"footer\">Financial Planning</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"about.htm\" class=\"footer\">About Larry D. Liberfarb, P.C.</a><span class=\"footer\">&nbsp;|&nbsp;</span>");
	document.write("<a href=\"links.htm\" class=\"footer\">Helpful Links</a><br>");
	
	document.write("</td>");
	document.write("</tr>");
	//spacer
	document.write("<tr><td><img src=\"images/spacer.gif\" alt=\"\" width=\"1\" height=\"40\" border=\"0\"></td></tr>");
	document.write("</table>");

}

function writeTools()
{	document.write("<table align=\"right\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\">");
	//document.write("<tr><td colspan=\"2\"><img src=\"images/spacer.gif\" alt=\"\" width=\"1\" height=\"10\" border=\"0\"></td></tr>");
	document.write("<tr>");
	document.write("<td><img src=\"images/hdr_right.gif\" alt=\"\" width=\"142\" height=\"72\" border=\"0\"></td>");
	//spacer from end of page
	document.write("<td><img src=\"images/spacer.gif\" alt=\"\" width=\"10\" height=\"1\" border=\"0\">");
	document.write("</tr>");
	document.write("</table>");
}