Jeff was kind enough to show me where to get the additional balance sheet 
items
I needed to finish the financial ratio time sheet analysis (I missed the
selected financial statement table).  Please see the revised spreadsheet that
has both the financial ratios and the pro forma cash flow statement for the 
next
fiscal year.



**********************************************
Mark D. Guinney, CFA
Consultant
Watson Wyatt Investment Consulting
345 California Street, Ste. 1400
San Francisco, CA  94104
(415) 733-4487 ph.
(415) 733-4190 fax
 - HD.xls