Exhibit 12


                                    COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES


                                                                     Year Ended December 31                      
                                                 1993          1992          1991          1990          1989    
Computation of Earnings:
                                                                                      
  Income from continuing operations          $11,079,360   $10,129,692   $ 4,516,046   $ 5,259,776   $ 1,661,908
Add:
  Interest expense on indebtedness             6,168,371     6,325,440     7,297,735     7,908,705     8,741,759
  Interest portion of rent expense             2,410,135     2,332,736     2,210,995     2,288,081     1,907,116
  Earnings (income from continuing 
    operations as adjusted)                  $19,657,866   $18,787,868   $14,024,776   $15,456,562   $12,310,783

Computation of Fixed Charges (from 
  continuing operations):
  Interest expense on indebtedness           $ 6,168,371   $ 6,325,440   $ 7,297,735   $ 7,908,705   $ 8,741,759
  Interest portion of rent expense             2,410,135     2,332,736     2,210,995     2,288,081     1,907,116   
  Fixed charges                              $ 8,578,506   $ 8,658,176   $ 9,508,730   $10,196,786   $10,648,875

Ratio of earnings to fixed charges                  2.29          2.17          1.47           1.52         1.16

<FN>
For the purpose of calculating the ratio of earnings to fixed charges, "earnings (income as adjusted)" consist of
income from continuing operations after adding certain fixed charges as noted above.  "Fixed charges" consist of
interest expense, one-third of rental expense representative of the interest factor and capitalized interest.