The present invention relates to a method and system for providing e-commerce and accounting services to organizations and service providers for offerings ordered by the organization via an on-line interactive communication network. The system includes an input disposed along a first axis configured to receive torque from a variable speed propulsion device and an output disposed along a second axis and coupled to the input. The apparatus includes an upright body portion and a corresponding first cushion, a bottom body portion and a corresponding second cushion, where the bottom body portion is operatively coupled to the upright body portion. Each patch unit is surrounded by a border.