71.   Late Friday evening Renaissance Cruises called her back to work temporarily to help close its books.

72.   Lundwall loved the job, pumping gas at a station in New Jersey, and he was soon entrusted with keeping its books.

73.   Meanwhile, KDD said it will also change the way it keeps its books.

74.   Much of it will deal with tightening accounting loopholes, such as those that may have allowed Enron to create secretive partnerships to keep debt off its books.

75.   National Auto Finance is the most recent lender to write down the value of interest-only bonds it holds on its books.

76.   Northwest this year began to recover, which led KLM to decide to put the value of that debt back into its books.

77.   Not only are new loans scarce but after the Sunbeam disclosure, investors worry that First Union will be forced to mark down more loans on its books.

78.   No matter how close they come, of course, the industry feels secure with its books.

79.   Now, Pepsico is trying to get the underperforming restaurants off its books.

80.   Not being able to include the loans on its books would drive its capital-to-asset below the level the Finance Ministry requires.