IDEAL SCHOOL SUPPLY CORP <IDEL> 4TH QTR NET Oper shr 10 cts vs eight cts Oper net 325,000 vs 228,000 Sales 7,070,000 vs 6,483,000 Avg shrs 3,313,000 vs three mln Year Oper shr 69 cts vs 51 cts Oper net 2,124,000 vs 1,536,000 Sales 31.2 mln vs 22.7 mln Avg shrs 3,071,000 vs three mln NOTE: 1986 net both periods includes 72,000 dlr tax credit.