<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
accompanying financial statements and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           15636
<SECURITIES>                                         0
<RECEIVABLES>                                  1369721
<ALLOWANCES>                                     75706
<INVENTORY>                                          0
<CURRENT-ASSETS>                                564961
<PP&E>                                           16658
<DEPRECIATION>                                   16658
<TOTAL-ASSETS>                                 1318166
<CURRENT-LIABILITIES>                           202036
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        982825
<OTHER-SE>                                       75526
<TOTAL-LIABILITY-AND-EQUITY>                   1318166
<SALES>                                              0
<TOTAL-REVENUES>                                177811
<CGS>                                                0
<TOTAL-COSTS>                                   139973
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                  8567
<INTEREST-EXPENSE>                                6252
<INCOME-PRETAX>                                  42629
<INCOME-TAX>                                     42629
<INCOME-CONTINUING>                              42629
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     42629
<EPS-PRIMARY>                                    26.35
<EPS-DILUTED>                                    26.35