FLORIDA PROGRESS CORP <FPC> 1ST QTR NET Shr 83 cts vs 94 cts Net 41.2 mln vs 45.5 mln Revs 428.4 mln vs 429.6 Avg shrs 49.8 mln vs 48.1 mln 12 months Shr 3.59 dlrs vs 3.53 dlrs Net 176.9 mln vs 164.4 mln Revs 1.87 billion vs 1.70 billion Avg shrs 49.3 mln vs 46.6 NOTE: 1986 first quarter profits restated down one cent a share as a result of previously reported pooling of interests merger with Mid-Continent Life Insurance Co.