CPA website

I have a new site under construction and I need the site broken up into includes for the top, left and lower portion of the site.? It also needs to have all the files set up with the pages in the root directory and the images in an image directory, not in the index_files folder as seen below.? The menu needs to be easily editable by me for future expansion.? I? want to be able to just? write the middle portion of the site and have the top, left and bottom always be exactly the same.? I am open to suggestions on how to accomplish this if you'd rather do it a different way.? Here is a sample page and I can add the actual code page to here if you think you need it.? Let me know and I'll post it. <[login to view URL]> The current code is just generated from Microsoft Publisher so it needs to be cleaned up as well.? I think it adds a lot of unnecessary code to accomplish its objective. ## Deliverables It's been awhile since I've done any coding in HTML, PHP and MySQL but I'm also not the typical non-tech person either so when writing this code, please comment it or provide clear instructions on how to modify the menu structure so that I may do that in the future.