ASP Master Page

I need a master page done in ASP for a fictional storefront that's called Balloon Shop. I need the page to be a light blue with three columns. In the attached zip file are the logo for the header and one photo each for the columns. Under each photo, I need three lines in each column that says Balloons 1, Balloons 2, and Balloons 3.

This involves some very simple ASP and CSS coding. I don't need this to be perfect. And like I said, All I need is the Master Page file and the CSS file you create. It's for a demo, not a real site.

I will also need a Default.aspx page and this must be done in Net 4.0. I am attaching the original Master page the the Default..aspx pages I need modified. The photos (one for the logo and then three smaller ones for each column) are in the zip file.