* {
	margin: 0;
	padding: 0;
}

body {
	background-color: #FFF;
	text-align: center;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #333;
	background-image: url(/img/bg.gif);
}
body#index {
	background-image: url(/img/index/boots.gif);
	background-position: center bottom;
	background-repeat: no-repeat;
}
body#whatisir35, body#expenses {
	text-align: left;
	background-image: none;
}


/* LAYOUT */
#wrapper {
	text-align: left;
	overflow: hidden;
}
#index #wrapper {
	margin: 0 auto 8px;
	padding: 24px 17px 8px;
	width: 726px !important;
	width /**/:760px;
}
#whatiscake #wrapper, #choosecake #wrapper, #calculator #wrapper, 
#signup #wrapper, #ir35 #wrapper, #agencies #wrapper, #faqs #wrapper, 
#contact #wrapper, #owners #wrapper, #offers #wrapper, #downloads #wrapper {
	margin: 0 auto 8px;
	padding: 24px 17px 8px;
	width: 726px !important;
	width /**/:760px;
	background-color: #FFF;
	border-bottom: 1px solid #E5E5E5;
}
#whatisir35 #wrapper, #expenses #wrapper {
	margin: 8px 0;
	padding: 24px 17px 8px;
	width: 466px !important;
	width /**/:500px;
}


#header {
	width: 726px;
	overflow: hidden;
}
#index #logo {
	float: left;
	width: 518px;
}
#logo {
	float: left;
	width: 300px;
}
#index #nav {
	margin-top: 6px;
	float: right;
	padding-right: 8px;
	width: 189px !important;
	width /**/:197px;
	text-align: right;
}
#nav {
	margin-top: 6px;
	float: right;
	padding-right: 8px;
	width: 300px !important;
	width /**/:308px;
	text-align: right;
}


#content {
	margin-top: 26px;
	width: 726px;
	overflow: hidden;
}
#index #content {
	margin-left: 54px;
	width: 672px;
}
#index #whatiscake, #index #signup, #index #choosecake, #index #calculator {
	padding-left: 8px;
	width: 316px !important;
	width /**/:324px;
	margin-top: 15px;
	background-image: url(/img/hr.gif);
	background-repeat: repeat-x;
	background-position: 0 24px;
}
#index #whatiscake, #index #signup {
	margin-top: 0;
}
#index #whatiscake, #index #choosecake {
	float: left;
}
#index #signup, #index #calculator {
	float: right;
}
#index #choosecake {
	clear: left;
}


#sidebar {
	float: left;
	padding-left: 54px;
	padding-top: 34px;
	width: 180px !important;
	width /**/:234px;
	background-position: bottom left;
	background-repeat:no-repeat;
}
#main {
	float: right;
	padding-right: 8px;
	width: 444px !important;
	width /**/:452px;
	background-image: url(/img/hr.gif);
	background-repeat: repeat-x;
	background-position: 0 24px;
}

#footer {
	margin-top: 10px;
	padding: 12px 0 36px;
	border-top: 1px solid #F3F3F3;
	width: 726px;
	overflow: hidden;
}
#index #footer {
	margin-left: 54px;
	margin-bottom: 140px;	
	border: 0;
	padding: 0;	
	width: 672px;
}

#routes {
	width: 100%;
	overflow: hidden;
}
#route1 {
	float: left;
	width: 48%;
}
#route2 {
	float: right;
	text-align: left;
	width: 48%;
}
#route1 img, #route2 img {
	float: left;
	width: 48px;
	margin: 5px 10px 100px 0;
}


/* LISTS */
#content li, #whatisir35 li {
	padding: 1px 0px;
	font:  normal 12px/16px arial, verdana, sans-serif;
	padding: 0;
	margin-left: 20px;
}

#nav ul {
	list-style-type: none;
}
#nav li {
	display: inline;
	font-family: Arial, Helvetica, sans-serif;
	color: #CCC;
}
#nav li:before { 
	content: "| "; 
}
#nav li:first-child:before { 
	content: ""; 
}
* html #nav li {
	padding-left: 8px;
}

#sidebar ul {
	list-style-type: none;
	border-bottom: 1px solid #F3F3F3;
	margin-bottom: 250px;
}
#sidebar li {
	font:  normal 12px/16px arial, verdana, sans-serif;
}

#footer ul {
	list-style-type: none;
}
#footer .design {
	float: left;	
	display: inline;
	width: 40%;	
}
#index #footer .design {
	padding-left: 8px;
}
#footer li {
	display: inline;
	font-family: Arial, Helvetica, sans-serif;
	color: #CCC;
	font-size: 10px;
}
#footer li:before { 
	content: "| "; 
}
#footer li:first-child:before { 
	content: ""; 
}
* html #footer .design li {
	padding-right: 8px;
}
* html #footer .questions li {
	padding-left: 8px;
}


/* FORMS */
form {
	margin-top: 24px;
}
#index form {
	margin-top: 10px;
}
form label {
	width: 135px;
	display: block;
	float: left;
}
#index form label {
	width: 110px;
	display: block;
	float: left;
}
form label em {
	color: #FF0066;
}
form p {
	margin: 6px 0;
	font-size: 13px;
}
textarea, input {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding: 1px;
}
#submit {
	text-transform: uppercase; 
	font: bold 12px Arial, Helvetica, sans-serif; 
	color: #FFFFFF; 
	background: #333; 
	border-top-width: 1px; 
	border-right-width: 1px; 
	border-bottom-width: 1px; 
	border-left-width: 1px; 
	border-top-style: solid; 
	border-right-style: solid; 
	border-bottom-style: solid; 
	border-left-style: solid; 
	border-top-color: #666; 
	border-right-color: #111; 
	border-bottom-color: #111; 
	border-left-color: #666;
	width: 85px;
	padding: 0;
}
#whatiscake #submit {
	width: 140px;
}
form p.submit, #index form p.submit {
	margin-left: 135px;
	margin-top: 12px;
	text-align: left;
}
#index form p.submit {
	margin-left: 135px;
	margin-top: 4px;
	text-align: left;
}


/* TABLES */

td {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 13px;
}
#calculator #main table {
	margin: 16px 0;
	font-size: 13px;
	margin-top: 23px;
	margin-bottom: 13px;
	background-color: #E8ECEB;
}
#calculator #main th, #calculator #main td {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 13px;
}
#calculator #main th {
	padding: 4px;
	border-bottom: 1px solid #fff;
	background-color: #FFF;
	font-weight: normal;
	font-size: 16px;
}
#calculator #main td {
	vertical-align: top;
	padding: 4px;
}
.extra {
	font-size: 15px;
}

/* PARAGRAPHS */

p {
	padding: 1px 0px;
	font:  normal 12px/16px arial, verdana, sans-serif;
	margin: 6px 0 16px;
	padding: 0;
}
#index p {
	font-size: 12px;
	line-height: 15px;
	margin-bottom: 6px;
}
em {
	font-style: normal;
	font-size: 14px;
}


/* LINKS */
a {
	color: #000;
}
#nav a {
	color: #666;
}
#footer a {
	color: #939598;
}

/* hide from IE */
html>body #nav a, html>body #footer a {
	text-decoration: none;
	border-bottom: 1px dotted #939598;
}
html>body #nav a:hover, html>body #footer a:hover {
	border-bottom-color: #fff;
}

#sidebar a {
	display: block;	
	border-top: 1px solid #F3F3F3;
	font-family: Arial, Helvetica, sans-serif;
	background-color: #fff;
	color: #666;
	text-decoration: none;
	padding: 8px;
	width: 164px !important;
	width /**/:180px; 
}
#sidebar a:hover {
	background-color: #F5F5F5; 
	color: #000;
}
#sidebar .select a {
	font-weight: bold;
}


/* HEADERS */
#logo h1 {
	font-weight: normal;
	font-size: 25px;
	padding-top: 56px;
	overflow: hidden;
	background-repeat: no-repeat;
	height: 0 !important;
	height /**/:56px;
}
#index #logo h1 {
	font-weight: normal;
	font-size: 25px;
	padding-top: 84px;
	overflow: hidden;
	background-repeat: no-repeat;
	height: 0 !important;
	height /**/:84px;
}
#index #logo h1 {
	background-image: url(/img/index/cake_income_management.gif);
}
#content h1, #whatisir35 h1, #expenses h1 {
	font-size: 19px;
	font-weight: normal;
	letter-spacing: -1px;
	padding-top: 18px;
	overflow: hidden;
	background-repeat: no-repeat;
	height: 0 !important;
	height /**/:18px;
	margin-bottom: 21px;
}

#whatisir35 h1 {background-image: url(/img/what_exactly_is_ir35.gif);}
#expenses h1 {background-image: url(/img/expenses.gif);}

h2 {
	font-size: 12px;
	font-family: Arial, Helvetica, sans-serif;
	font-weight: bold;
	margin-bottom: 4px;
	margin-top: 23px;
	text-transform: capitalize;
}


/* THEMES */

/* cake income management (Lt Blue) */
#index em {
	color: #00AEEF;
}
#index #whatiscake h1 {	background-image: url(/img/index/what_is_cake.gif);}
#index #signup h1 {	background-image: url(/img/index/how_do_i_sign_up.gif);}
#index #choosecake h1 {	background-image: url(/img/index/why_choose_cake.gif);}
#index #calculator h1 {background-image: url(/img/index/the_cake_calculator.gif);}




/* cake a recipe for success (Orange) */
#whatiscake.theme1 h1 {background-image: url(/img/theme1/what_is_cake.gif);} 
#choosecake.theme1 h1 {background-image: url(/img/theme1/why_choose_cake.gif);} 
#calculator.theme1 h1 {background-image: url(/img/theme1/the_cake_calculator.gif);} 
#signup.theme1 h1 {background-image: url(/img/theme1/how_do_i_sign_up.gif);} 
#ir35.theme1 h1 {background-image: url(/img/theme1/cake_an_ir35.gif);} 
#agencies.theme1 h1 {background-image: url(/img/theme1/agencies.gif);} 
#faqs.theme1 h1 {background-image: url(/img/theme1/frequently_asked_questions.gif);} 
#owners.theme1 h1 {background-image: url(/img/theme1/cake_splc_owners_area.gif);} 
#contact.theme1 h1 {background-image: url(/img/theme1/contact_us.gif);}

#offers.theme1 h1 {background-image: url(/img/theme1/offers.gif);}
#downloads.theme1 h1 {background-image: url(/img/theme1/downloads.gif);}

.theme1 #logo h1 {
	background-image: url(/img/theme1/cake_a_recipe_for_success.gif); 
}
.theme1 #sidebar {
	background-image: url(/img/shoes/1.jpg);
}
.theme1 em, .theme1 #sidebar .select a, .theme1 #main a {
	color: #FF4D00;
}

/* cake easier than pie (red) */
#whatiscake.theme2 h1 {background-image: url(/img/theme2/what_is_cake.gif);} 
#choosecake.theme2 h1 {background-image: url(/img/theme2/why_choose_cake.gif);} 
#calculator.theme2 h1 {background-image: url(/img/theme2/the_cake_calculator.gif);} 
#signup.theme2 h1 {background-image: url(/img/theme2/how_do_i_sign_up.gif);} 
#ir35.theme2 h1 {background-image: url(/img/theme2/cake_an_ir35.gif);} 
#agencies.theme2 h1 {background-image: url(/img/theme2/agencies.gif);} 
#faqs.theme2 h1 {background-image: url(/img/theme2/frequently_asked_questions.gif);} 
#owners.theme2 h1 {background-image: url(/img/theme2/cake_splc_owners_area.gif);} 
#contact.theme2 h1 {background-image: url(/img/theme2/contact_us.gif);}

#offers.theme2 h1 {background-image: url(/img/theme2/offers.gif);}
#downloads.theme1 h2 {background-image: url(/img/theme2/downloads.gif);}

.theme2 #logo h1 {
	background-image: url(/img/theme2/cake_easier_than_pie.gif);
}
.theme2 #sidebar {
	background-image: url(/img/shoes/2.jpg);
}
.theme2 em, .theme2 #sidebar .select a, .theme2 #main a {
	color: #ED1C24;
}


/* cake keep it it's yours (purple) */
#whatiscake.theme3 h1 {background-image: url(/img/theme3/what_is_cake.gif);} 
#choosecake.theme3 h1 {background-image: url(/img/theme3/why_choose_cake.gif);} 
#calculator.theme3 h1 {background-image: url(/img/theme3/the_cake_calculator.gif);} 
#signup.theme3 h1 {background-image: url(/img/theme3/how_do_i_sign_up.gif);} 
#ir35.theme3 h1 {background-image: url(/img/theme3/cake_an_ir35.gif);} 
#agencies.theme3 h1 {background-image: url(/img/theme3/agencies.gif);} 
#faqs.theme3 h1 {background-image: url(/img/theme3/frequently_asked_questions.gif);} 
#owners.theme3 h1 {background-image: url(/img/theme3/cake_splc_owners_area.gif);} 
#contact.theme3 h1 {background-image: url(/img/theme3/contact_us.gif);}

#offers.theme3 h1 {background-image: url(/img/theme3/offers.gif);}
#downloads.theme3 h1 {background-image: url(/img/theme3/downloads.gif);}

.theme3 #logo h1 {
	background-image: url(/img/theme3/cake_keep_it_its_yours.gif);
}
.theme3 #sidebar {
	background-image: url(/img/shoes/3.jpg);
}
.theme3 em, .theme3 #sidebar .select a, .theme3 #main a {
	color: #63C;
}


/* cake get a bigger slice (green) */
#whatiscake.theme4 h1 {background-image: url(/img/theme4/what_is_cake.gif);} 
#choosecake.theme4 h1 {background-image: url(/img/theme4/why_choose_cake.gif);} 
#calculator.theme4 h1 {background-image: url(/img/theme4/the_cake_calculator.gif);} 
#signup.theme4 h1 {background-image: url(/img/theme4/how_do_i_sign_up.gif);} 
#ir35.theme4 h1 {background-image: url(/img/theme4/cake_an_ir35.gif);} 
#agencies.theme4 h1 {background-image: url(/img/theme4/agencies.gif);} 
#faqs.theme4 h1 {background-image: url(/img/theme4/frequently_asked_questions.gif);} 
#owners.theme4 h1 {background-image: url(/img/theme4/cake_splc_owners_area.gif);} 
#contact.theme4 h1 {background-image: url(/img/theme4/contact_us.gif);}

#offers.theme4 h1 {background-image: url(/img/theme4/offers.gif);}
#downloads.theme4 h1 {background-image: url(/img/theme4/downloads.gif);}

.theme4 #logo h1 {
	background-image: url(/img/theme4/cake_get_a_bigger_slice.gif);
}
.theme4 #sidebar {
	background-image: url(/img/shoes/4.jpg);
}
.theme4 em, .theme4 #sidebar .select a, .theme4 #main a {
	color: #3C3;
}

/* cake cut yourself a bigger piece (blue) */
#whatiscake.theme5 h1 {background-image: url(/img/theme5/what_is_cake.gif);} 
#choosecake.theme5 h1 {background-image: url(/img/theme5/why_choose_cake.gif);} 
#calculator.theme5 h1 {background-image: url(/img/theme5/the_cake_calculator.gif);} 
#signup.theme5 h1 {background-image: url(/img/theme5/how_do_i_sign_up.gif);} 
#ir35.theme5 h1 {background-image: url(/img/theme5/cake_an_ir35.gif);} 
#agencies.theme5 h1 {background-image: url(/img/theme5/agencies.gif);} 
#faqs.theme5 h1 {background-image: url(/img/theme5/frequently_asked_questions.gif);} 
#owners.theme5 h1 {background-image: url(/img/theme5/cake_splc_owners_area.gif);} 
#contact.theme5 h1 {background-image: url(/img/theme5/contact_us.gif);}

#offers.theme5 h1 {background-image: url(/img/theme5/offers.gif);}
#downloads.theme5 h1 {background-image: url(/img/theme5/downloads.gif);}

.theme5 #logo h1 {
	background-image:url(/img/theme5/cake_cut_yourself_a_bigger_piece.gif);
}
.theme5 #sidebar {
	background-image: url(/img/shoes/5.jpg);
}
.theme5 em, .theme5 #sidebar .select a, .theme5 #main a {
	color: #069;
}


/* cake have it and eat it (turquoise) */
#whatiscake.theme6 h1 {background-image: url(/img/theme6/what_is_cake.gif);} 
#choosecake.theme6 h1 {background-image: url(/img/theme6/why_choose_cake.gif);} 
#calculator.theme6 h1 {background-image: url(/img/theme6/the_cake_calculator.gif);} 
#signup.theme6 h1 {background-image: url(/img/theme6/how_do_i_sign_up.gif);} 
#ir35.theme6 h1 {background-image: url(/img/theme6/cake_an_ir35.gif);} 
#agencies.theme6 h1 {background-image: url(/img/theme6/agencies.gif);} 
#faqs.theme6 h1 {background-image: url(/img/theme6/frequently_asked_questions.gif);} 
#owners.theme6 h1 {background-image: url(/img/theme6/cake_splc_owners_area.gif);} 
#contact.theme6 h1 {background-image: url(/img/theme6/contact_us.gif);}

#offers.theme6 h1 {background-image: url(/img/theme6/offers.gif);}
#downloads.theme6 h1 {background-image: url(/img/theme6/downloads.gif);}

.theme6 #logo h1 {
	background-image: url(/img/theme6/cake_have_it_and_eat_it.gif);
}
.theme6 #sidebar {
	background-image: url(/img/shoes/6.jpg);
}
.theme6 em, .theme6 #sidebar .select a, .theme6 #main a {
	color: #009967;
}


/* cake it's there on a plate (magenta) */
#whatiscake.theme7 h1 {background-image: url(/img/theme7/what_is_cake.gif);} 
#choosecake.theme7 h1 {background-image: url(/img/theme7/why_choose_cake.gif);} 
#calculator.theme7 h1 {background-image: url(/img/theme7/the_cake_calculator.gif);} 
#signup.theme7 h1 {background-image: url(/img/theme7/how_do_i_sign_up.gif);} 
#ir35.theme7 h1 {background-image: url(/img/theme7/cake_an_ir35.gif);} 
#agencies.theme7 h1 {background-image: url(/img/theme7/agencies.gif);} 
#faqs.theme7 h1 {background-image: url(/img/theme7/frequently_asked_questions.gif);} 
#owners.theme7 h1 {background-image: url(/img/theme7/cake_splc_owners_area.gif);} 
#contact.theme7 h1 {background-image: url(/img/theme7/contact_us.gif);}

#offers.theme7 h1 {background-image: url(/img/theme7/offers.gif);}
#downloads.theme7 h1 {background-image: url(/img/theme7/downloads.gif);}

.theme7 #logo h1 {
	background-image:url(/img/theme7/cake_its_there_on_a_plate.gif);
}
.theme7 #sidebar {
	background-image: url(/img/shoes/7.jpg);
}
.theme7 em, .theme7 #sidebar .select a, .theme7 #main a {
	color:#EA0D8B;
}