diff --git a/css/styles.css b/css/styles.css
index a32fcc3..7ef8335 100644
--- a/css/styles.css
+++ b/css/styles.css
@@ -1,12 +1,17 @@
 /* Document  Layout */
 
 body {
-    line-height: 1.2;
+    line-height: 1.1em;
     font-family: sans-serif;
-    font-size: 1.5em
+    font-size: 1.0em;
     background: "#ffffff";
 }
 
+p {
+    padding: 0em;
+    margin: 0em;
+}
+
 .container {
     display: flex;
     flex-direction: row;
@@ -87,7 +92,6 @@ body {
 .budget-subtotal {
     font-family: monospace;
     font-size: 1.2em;
-    display: table-row;
 }
 
 .subtotal-name {
@@ -95,15 +99,17 @@ body {
     font-size: 1.1em;
     padding-top: 0.5em;
     padding-bottom: 0.1em;
-    display: table-cell;
+    display: inline-block;
+    width: 60%;
 }
 
 .subtotal-amount {
     font-family: sans-serif;
     font-size: 1.1em;
     font-weight: bold;
-    padding-left: 20px;
-    display: table-cell;
+    text-align: right;
+    display: inline-block;
+    width: 35%;
 }
 
 
@@ -112,22 +118,26 @@ body {
 .budget-item {
     font-family: monospace;
     font-size: 0.9em;
-    display: table-row;
+    padding-top: 0em;
+    padding-bottom: 0em;
 }
 
 .item-name {
     font-family: serif;
     font-size: 0.9em;
-    padding-top: 0.1em;
-    padding-bottom:  0.1em;
-    display: table-cell;
+    padding-top: 0em;
+    padding-bottom: 0em;
+    display: inline-block;
+    width: 60%;
 }
 
 .item-amount {
     font-family: sans-serif;
     font-size:  0.9em;
     font-weight: bold;
-    padding-left: 20px;
     text-align: right;
-    display: table-cell;
+    padding-top: 0em;
+    padding-bottom: 0em;
+    display: inline-block;
+    width: 35%;
 }
diff --git a/f20-budget.pl b/f20-budget.pl
index 0024076..bead06d 100644
--- a/f20-budget.pl
+++ b/f20-budget.pl
@@ -73,45 +73,27 @@ $new_amount = sprintf "%.2f",$new_amount; ## 2 decimal places
 $new_url=$q->param("new_url");
 #$new_url=~ s/http\:\/\///g;               # don't remove http://
 
-$new_item = $q->param("new_item");
-$new_item =~ s/\'/\'\'/g;
-$new_item =~ s/\x92/’/g;
-$new_labour = $q->param("new_labour");
-$new_labour =~ s/\'/\'\'/g;
-$new_labour =~ s/\x92/’/g;
-$new_resource = $q->param("new_resource");
-$new_resource =~ s/\'/\'\'/g;
-$new_resource =~ s/\x92/’/g;
-$new_status = $q->param("new_status");
-$new_lstatus = $q->param("new_lstatus");
-$new_rstatus = $q->param("new_rstatus");
-$type = $q->param("type");
+$new_item = sanitise($q->param("new_item"));
+$new_labour = sanitise($q->param("new_labour"));
+$new_resource = sanitise($q->param("new_resource"));
+$new_status = sanitise($q->param("new_status"));
+$new_lstatus = sanitise($q->param("new_lstatus"));
+$new_rstatus = sanitise($q->param("new_rstatus"));
+$type = sanitise($q->param("type"));
 
 for ( $i=0; $i<=50; $i+=1) {
-    $new_status{$i} = $q->param("new_status$i");
-    $type{$i} = $q->param("type$i");
-    $new_item{$i} = $q->param("new_item$i");
-    $new_item{$i} =~ s/\'/\'\'/g;
-    $new_item{$i} =~ s/\x92/&rsquo;/g;
-    $new_resource{$i} = $q->param("new_resource$i");
-    $new_resource{$i} =~ s/\'/\'\'/g;
-    $new_resource{$i} =~ s/\x92/&rsquo;/g;
-    $new_labour{$i} = $q->param("new_labour$i");
-    $new_labour{$i} =~ s/\'/\'\'/g;
-    $new_labour{$i} =~ s/\x92/&rsquo;/g;
-    $new_status{$i} = $q->param("new_status$i");
-    $new_lstatus{$i} = $q->param("new_lstatus$i");
-    $new_rstatus{$i} = $q->param("new_rstatus$i");
+    $new_status{$i} = sanitise($q->param("new_status$i"));
+    $type{$i} = sanitise($q->param("type$i"));
+    $new_item{$i} = sanitise($q->param("new_item$i"));
+    $new_resource{$i} = sanitise($q->param("new_resource$i"));
+    $new_labour{$i} = sanitise($q->param("new_labour$i"));
+    $new_status{$i} = sanitise($q->param("new_status$i"));
+    $new_lstatus{$i} = sanitise($q->param("new_lstatus$i"));
+    $new_rstatus{$i} = sanitise($q->param("new_rstatus$i"));
 
-    $new_firstname{$i} = $q->param("new_firstname$i");
-    $new_firstname{$i} =~ s/\'/\'\'/g;
-    $new_firstname{$i} =~ s/\x92/&rsquo;/g;
-    $new_lastname{$i} = $q->param("new_lastname$i");
-    $new_lastname{$i} =~ s/\'/\'\'/g;
-    $new_lastname{$i} =~ s/\x92/&rsquo;/g;
-    $new_codename{$i} = $q->param("new_codename$i");
-    $new_codename{$i} =~ s/\'/\'\'/g;
-    $new_codename{$i} =~ s/\x92/&rsquo;/g;
+    $new_firstname{$i} = sanitise($q->param("new_firstname$i"));
+    $new_lastname{$i} = sanitise($q->param("new_lastname$i"));
+    $new_codename{$i} = sanitise($q->param("new_codename$i"));
 
     $cost{$i}=~ s/\€/@euro/g;
     $cost{$i} = $q->param("cost$i");
@@ -183,10 +165,11 @@ given ($action) {
 }
 exit;
 
-# saniti[sz]e sql inputs as needed
+# saniti[sz]e parameters and  sql inputs as needed
 sub sanitise {
     my $string = shift;
-    $string  =~ s/\'/\'\'/g;
+    $string =~ s/\'/\'\'/g;        # convert ' to ''
+    $string =~ s/\x92/&rsquo;/g;   # convert "RIGHT SINGLE QUOTATION MARK" to html
     return $string;
 }
 
@@ -810,8 +793,10 @@ sub compile_budget {
     $sthb->execute;
     my $recordb = $sthb->fetchrow_hashref;
 
+    # page header
     &print_header;
 
+    # budget header
     print <<END;
   <div class="header">
     <div class="headline-1">
@@ -837,8 +822,8 @@ END
   </div>
 END
 
+    # CGI parameter forms
     $sthr->execute;
-
     while (my $recordr = $sthr->fetchrow_hashref) {
 	print<<END;
     <FORM ACTION="$script_name"METHOD="GET">
@@ -873,13 +858,16 @@ END
 END
     }
 
+    # budget columns
     print <<END;
     <div id="budget" class="container">
       <div id="left" class="column">
-        <div class="title">FINANCIAL</div>
-        <div class="subtitle">OUTGOINGS: / money requested or supplied</div>
 END
 
+    print_title("FINANCIAL");
+
+    print_subtitle("OUTGOINGS: / money requested or supplied");
+
     print_subtitle("Labour / paid");
 
     while (my $recordef = $sthef->fetchrow_hashref) {
@@ -913,7 +901,7 @@ END
 	print_item("$recordex->{item}", ">$recordex->{currency}$display_cost");
     }
 
-    print_subtotal("INCOME: / donations, contributions, sums, funds");
+    print_subtitle("INCOME: / donations, contributions, sums, funds");
 
     while (my $recordf = $sthf->fetchrow_hashref) {
 	print_item("", sprintf("&euro;%.2f", $recordf->{amount}));
@@ -947,9 +935,10 @@ END
     print <<END;
         </div>
         <div id="right" class="column">
-        <div class="title">NONFINANCIAL</div>
 END
 
+    print_title("NONFINANCIAL");
+
     print_subtitle("Human and nonhuman budget contributions: / labour and resources, deployed &amp;/or offfered, latent, awaiting activation");
 
     print_subtitle("Labour / deployed");
@@ -984,25 +973,19 @@ END
     $sthor->execute;
     while (my $record = $sthor->fetchrow_hashref) {
 	$record->{item} =~ s/^([a-z])/\U$1/; ## capitalise first letter
-	my $first=$record->{firstname} ;
-	my $last=$record->{lastname} ;
-	$first_init = substr($first, 0, 1);
-	$last_init = substr($last, 0, 1);
-	$first_init =~ s/^([a-z])/\U$1/;	    ## capitalise first letter
-	$last_init =~ s/^([a-z])/\U$1/;	    ## capitalise first letter
-
-	print_item("$record->{item} [$first_init$last_init]");
+	$initials = get_initials($record);
+	print_item("$record->{item} [$initials]");
     }
 
-    print(qq(</div></div>));
-
     $dbh->disconnect;
 
+    print(qq(</div></div>));
     &print_footer;
 }
 
 
 # capitalise the initials of a name from a record
+
 sub get_initials {
     $record = shift;
     my $first=$record->{firstname} ;
@@ -1014,6 +997,7 @@ sub get_initials {
     return "$first_init$last_init"
 }
 
+
 ############################################################################
 # prepare expenditure
 
@@ -1916,16 +1900,25 @@ sub select_start_date {
 ##############################################################################
 
 
+##  print a title
+
+sub print_title {
+    my $string = shift;
+    print <<END;
+	<div class="title">$string</div>
+END
+}
+
 ##  print a subtitle
 
 sub print_subtitle {
     my $string = shift;
     print <<END;
-	<div class="subtitle">$string</p></div>
+	<div class="subtitle">$string</div>
 END
 }
 
-##  print a budget subtotal
+##  print a budget subtotal line with a description and optional amount
 
 sub print_subtotal {
     my $string = shift;
@@ -1939,7 +1932,7 @@ sub print_subtotal {
 END
 }
 
-##  print standard budget item
+##  print standard budget item with a description and optional amount
 
 sub print_item {
     my $string = shift;
@@ -1974,7 +1967,7 @@ END
 }
 
 
-##  print the standard footer
+##  print a standard footer
 
 sub print_footer {
     print <<END;