42 COMPUTER SERVICES FOR OTHERS, NAMELY, COMPUTER PROGRAMMING, CONSULTATION, SOFTWARE DESIGN, AND MAINTENANCE OF COMPUTER SOFTWARE IN THE FIELD OF BUSINESS AND ACCOUNTING; RESEARCH IN THE FIELDS OF BUSINESS AND ACCOUNTING SOFTWARE; TECHNICAL SUPPORT SERVICES, NAMELY, TROUBLESHOOTING OF COMPUTER HARDWARE AND SOFTWARE PROBLEMS VIA TELEPHONE, FACSIMILE, ELECTRONIC MAIL, ONSITE VISITS,A ND THE INTERNET