Revenue and Expense Totals for the Northern Region         1

             State     Month      Expenses      Revenues

             NY        FEB95         3,000         4,000
             NY        MAR95         6,000         5,000
             MA        MAR95         1,500         1,000
             ------             ----------    ----------
             Region                 10,500        10,000

               Number of observations for the state: 3
          Revenue and Expense Totals for the Southern Region         2

             State     Month      Expenses      Revenues

             GA        JAN95         2,000         8,000
             GA        FEB95         1,200         6,000
             FL        FEB95         8,500        11,000
             FL        MAR95         9,800        13,500
             ------             ----------    ----------
             Region                 21,500        38,500
                                ==========    ==========
                                    32,000        48,500

   Number of observations for the state: 4
Number of observations for the data set: 7