<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM (A)
STATEMENT OF FINANCIAL CONDITION AT 02/29/96 (UNAUDITED) & STATEMENT OF INCOME
FOR TWELVE MONTHS ENDED 02/29/96 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH (B) FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CURRENCY> US DOLLARS
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          FEB-29-1996
<PERIOD-START>                             MAR-01-1995
<PERIOD-END>                               FEB-29-1996
<EXCHANGE-RATE>                                      1
<CASH>                                          680783
<SECURITIES>                                         0
<RECEIVABLES>                                   761180
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               1747377
<PP&E>                                         1137636
<DEPRECIATION>                                  501538
<TOTAL-ASSETS>                                 3573017
<CURRENT-LIABILITIES>                           773276
<BONDS>                                         351511
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                          4188
<OTHER-SE>                                     2448230
<TOTAL-LIABILITY-AND-EQUITY>                   3573017
<SALES>                                        3999759
<TOTAL-REVENUES>                               3999759
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               3455120
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               36333
<INCOME-PRETAX>                                 508306
<INCOME-TAX>                                      1127
<INCOME-CONTINUING>                             507179
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    507179
<EPS-PRIMARY>                                      .12
<EPS-DILUTED>                                      .12