document.write('<tr>');
document.write('    <td height="31" align="center" valign="middle" background="http://businessesq.us/images/forming_headingbg.jpg"><p align="center" class="rightnav style3"><strong>FORMING & RUNNING GROWING BUSINESSES</strong></p>          </td>');
document.write('    <td align="center" valign="middle" background="http://businessesq.us/images/tax_headingbg.jpg"><div align="center"><span class="style3 rightnav"><strong><span class="style3">PLANNING & TAX COLLECTIONS, AUDITS & CONTROVERSIES</span></strong></span></div></td>');
document.write('    <td background="http://businessesq.us/images/estate_headingbg.jpg" class="rightnav"><div align="center"><span class="style3 rightnav"><strong><span class="style3">ESTATE AND BUSINESS PLANNING</span></strong></span></div></td>');
document.write('  </tr>');