Welcome, I’m Gary Patterson, the fiscal doctor. Today, we’re going to talk about the impact on business of the Sarbane’s Oxley Act on your internal controls. As a general statement, huge change in terms of documenting the systems the first time. Now, some of those aspects are good and some are bad, let’s talk about the good. It forces you to understand the really interworkings of your business, the first time takes a lot of work but after that you can really just look at what changes. When you do this you may say do I have to do it Gary? Unfortunately the answer is yes, that has now become the de facto standard. You know someone says what if I move to Canada or somewhere else? You know you are correct, there are stories that talk about how other countries are much more considerate of business. There is a difference in the cost if you do that. But think of it this way. You have to do this, there’s no choice in the matter in the US so why don’t you do it and do a little better so that you get the benefits from all of the work it takes to do the basics. Thank you for joining us.