WILFRED AMERICAN EDUCATIONAL CORP &lt;WAE> 4TH QTR

  Shr two cts vs 36 cts
      Net 182,000 vs 3,433,000
      Revs 20.1 mln vs 21.4 mln
      Year
      Shr 71 cts vs 98 cts
      Net 6,706,000 vs 9,275,000
      Revs 85.7 mln vs 75.4 mln
      NOTE: 1985 net both periods includes gain 743,000 dlrs from
  cancellation of debt.
      1986 quarter net includes reversal of 216,000 dlrs in
  investment tax credits.
  

