.accounting {
  letter-spacing: .8px;

  h1 {

    img {
      width: auto;
      height: 100%;
      max-height: 49px;
      max-width: 100%;
    }
  }

  h3 {
    margin-bottom: 0;
  }

  p {
    margin: 0;
    text-align: left;
  }
}

.big_content_midashi {
  padding-top: 80px;
}

.accounting_list {
  display: flex;
  column-gap: 40px;
}

.accounting_item {
  width: calc(100% / 3 - 80px / 3);
  display: flex;
  flex-direction: column;
  row-gap: 16px;
}

.accounting_title {
  height: 72px;
  display: flex;
  justify-content: center;
  align-items: center;
  background-color: #012D5C;
  font-size: 20px;
  line-height: 1.4;
  color: #ffffff;
  position: relative;
}
.accounting_title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 50%;
  transform: translateX(-50%);
  width: 32px;
  height: 16px;
  background-color: #012D5C;
  clip-path: polygon(50% 100%, 0 0, 100% 0);
}

.accounting_image {

  img {
    width: 100%;
    height: auto;
  }
}

.accounting_text {
  font-size: 16px;
  line-height: 1.4;
  color: #555555;
}

@media screen and (max-width: 768px) {
  .accounting {

    h1 {
  
      img {
        max-height: 28px;
      }
    }
  }
  
  .big_content_midashi {
    padding-top: 56px;
  }

  .accounting_list {
    flex-direction: column;
    row-gap: 40px;
  }
  
  .accounting_item {
    width: 100%;
    display: flex;
    flex-direction: column;
    row-gap: 16px;
  }

  .accounting_image {
    max-width: 280px;
    margin-inline: auto;
  }

  .accounting_text {
    font-size: 12px;
    line-height: 1.6;
  }
}