html,body {
width:100%;
align:center;
border:none;
margin:4px;
padding:4px
}

#layout {
width:100%;
background:#FFF;
float:inherit
}

#header,#footer {
border:0 solid #fff
}

#footer {
clear:both
}

#first {
background:#FFF;
float:left;
margin:4px;
padding:4px;
width:72%
}

#second {
background:#FAF;
float:right;
margin:4px;
padding:4px;
width:22%
}

#third {
background:#FFF;
float:none;
clear:both;
width:100%;
margin:4px;
padding:4px
}

#header {
color:#fff;
background:navy;
margin:0;
padding:0
}

#footer; {
color:gray;
margin:0;
padding:0
}

#first,#second,#third; {
color:#009;
margin:0;
padding:4px
}

#content {
clear:both;
float:none;
padding:4px
}