Shr 53 cts vs 85 cts    Net 2,033,425 vs 3,718,325
    Revs 120.6 mln vs 79.5 mln
    NOTE: 1986 net includes 3,300,000 dlr provision for credit
loss.
    1985 net includes charge 504,571 dlrs from cumulative
effect of accounting change.
 Reuter
