MAGIC YEARS <KIDS.O> TO ACQUIRE THREE CENTERS Magic Years Child Care and Learning Centers Inc said it signed a letter of intent to acquire three profitable day care centers in south central Pennsylvania for a total price of 350,000 dlrs. The three privately owned centers had aggregate revenues of 474,000 dlrs in 1986, with profits of six thousand dlrs, the company said. The transaction is scheduled to close in early July, the company said.