61.   The company announced in October that it would have lower earnings for the first three quarters.

62.   The company has had record earnings in the last two years and expects another record in the fiscal year that ends Sunday.

63.   The decline began last Thursday, when rumors arose that the company might have inflated earnings and speculation began that executives would resign.

64.   The life insurers, Hancock included, have respectable earnings and have been meeting their numbers.

65.   The newly combined entity is a hybrid in that it will have earnings, unlike may Internet companies, but will carry no debt.

66.   The study revealed that those in the program had higher earnings.

67.   Their biggest winners were solar-power and fuel-cell companies, which rose sharply despite measly earnings, if they had earnings at all.

68.   These companies often have no earnings and their prospects can be difficult or impossible to evaluate properly.

69.   They are consistent with new data from the Census Bureau that show a substantial increase in the proportion of single women on welfare who have earnings from employment.

70.   This is especially true when one spouse has much higher earnings than the other.