31.   At this point, the guy to beat is obviously Floyd, who is doing some steady work out on that course.

32.   At work, you can ask your payroll department to help work out a more accurate estimate of how much you should have withheld.

33.   Be careful of some firms that specialize in helping delinquent taxpayers work out deals with the IRS.

34.   Because of her campaign schedule, she was not able to work out a date for a New York taping.

35.   Before these four work out their lives, there will be comedy and tragedy, love and loss, and some growing up.

36.   Because the packages are so different, many lawmakers have been saying they hope President Bush will step in personally to help work out a compromise.

37.   Bob Pressman, who helped work out the deal with the vultures, is no longer involved in day-to-day operations.

38.   A system developed in Boston can control or enhance balance by manipulating the nerve signals that help your brain work out which direction is vertical.

39.   A Sony spokeswoman yesterday confirmed the company hired CS First Boston to help work out a plan for its troubled motion picture division.

40.   A Sony spokeswoman said the company hired CS First Boston to help work out a plan for its troubled motion picture division.