I am not in the habit of making resolutions that I can't or won't keep, however, I do like to take inventory, make sure all my personal accounts are up to date, and forgive any bad debts. Tomorrow I will write a new number on all correspondence; 2005. This symbolic act gives the illusion of a fresh start. This year, I have decided to concentrate on keeping a good balance with all that I do, stay in the black, and even put a little away for emergencies, if you know what I mean. Whatever you do to on New Year's eve, may it be every bit as refreshing.