<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND INCOME STATEMENT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS. THE EPS NUMBER BELOW LABELED AS EPS PRIMARY ACTUALLY
REFLECTS BASIC EPS DUE TO CONSTRAINTS IN EDGAR.
</LEGEND>
<RESTATED> 
       
                                                                       
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-END>                               MAR-31-1997             JUN-30-1997             SEP-30-1997
<CASH>                                         411,614                 405,677                 451,595
<SECURITIES>                                    34,074                  41,734                  39,635
<RECEIVABLES>                                2,638,123               2,910,799               2,684,633
<ALLOWANCES>                                    33,082                  22,468                  39,645
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                             3,313,769               3,658,836               3,489,648
<PP&E>                                         498,469                 523,965                 544,820
<DEPRECIATION>                                 282,068                 292,488                 310,215
<TOTAL-ASSETS>                               4,711,765               5,204,108               5,081,735
<CURRENT-LIABILITIES>                        3,196,854               3,603,745               3,255,160
<BONDS>                                        115,929                 116,626                 315,459
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                        13,723                  13,820                  13,892
<OTHER-SE>                                     835,406                 910,426                 911,561
<TOTAL-LIABILITY-AND-EQUITY>                 4,711,765               5,204,108               5,081,735
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                               597,238               1,409,551               2,133,049
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                  558,279               1,203,600               1,863,371
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                              10,266                  21,483                  35,497
<INCOME-PRETAX>                                 38,959                 205,951                 269,678
<INCOME-TAX>                                    16,763                  86,543                 113,828
<INCOME-CONTINUING>                             22,035                 111,799                 147,091
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                    22,035                 111,799                 147,091
<EPS-PRIMARY>                                      .19                     .94                    1.23
<EPS-DILUTED>                                      .18                     .90                    1.18