21.   How are they making record profits?

22.   Although Allen oversaw a financial turnaround that led to record profits, he was criticized for going too far in pinching pennies, hurting customer service.

23.   Although chipmaker Micron Technology Inc. reported record profits Thursday, last week software company Oracle Corp. said sales grew at a slower pace than some investors expected.

24.   Amoco Corp. expects to post record profits this year because of surging oil and natural gas prices, Chairman and Chief Executive Laurance Fuller said.

25.   American had record profits last year.

26.   An increase in interest rates would boost corporate borrowing costs and cut into the record profits Wall Street has factored into share prices.

27.   Analysts described the layoffs as an attempt to cut costs after a year of acquisitions and record profits.

28.   And it projected that it will report a record profit in the fiscal year that ends next March.

29.   And of course, a record year at the box office does not automatically translate to record profits.

30.   And now, Sony, Honda and Canon are poised to post a second year of record profits.