31.   Los Angeles police and federal officials offered conflicting accounts of whether the youngster was under arrest.

32.   Many refugees interviewed Sunday offered accounts that were vague, confused or contradictory.

33.   Not only did Eckstein contradict Babbitt, but Justice Department officials said Babbitt also offered conflicting accounts of what transpired.

34.   Other accused dealers offer similar accounts, and note that they have yet to face formal charges.

35.   Prosecutors said the delay was caused by conflicting reports from witnesses who had offered different accounts of whom they saw at the scene.

36.   Right now, only banks are authorized to offer these accounts.

37.   Several smaller savings banks offer accounts with no minimum-balance requirements.

38.   Small companies are less likely to offer the accounts, but their employees are more likely to participate.

39.   Six days later, another account was offered by Frank Placenti, a Phoenix lawyer the company hired after the interview to review board records.

40.   Sources offer differing accounts.