	palmer lewis co inc lwis th qtr net qtr ends jan shr three cts vs one cent qtrly div seven cts vs seven cts prior net vs revs mln vs mln mths shr cts vs cts net vs revs mln vs mln note effective july one the company acquired the outstanding stock of western american forest product inc for cash and convertible debentures the acqustion is accounted for as a purchase and consolidated statements include western s results of operations from july one payout for dividend is may six to stockholders of record on april reuter 
