Revenue and Expense Totals for the Northern Region

State	Month	Expenses	Revenues
NY	FEB95	3,000	4,000
NY	MAR95	6,000	5,000
MA	MAR95	1,500	1,000
Region		10,500	10,000

Number of observations for the state: 3

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Revenue and Expense Totals for the Southern Region

State	Month	Expenses	Revenues
GA	JAN95	2,000	8,000
GA	FEB95	1,200	6,000
FL	FEB95	8,500	11,000
FL	MAR95	9,800	13,500
Region		21,500	38,500
		32,000	48,500

Number of observations for the state: 4 Number of observations for the data set: 7