ORANGE COUNTY EARNINGS

Gentle Dental Service Corp.: The Yorba Linda company posted a fourth quarter net loss of $2.6 million, or 48 cents a share, compared with a net loss of $1.2 million, or 54 cents a share, for the 1996 fourth quarter. Revenue more than doubled to $13.8 million from $6.5 million. For the year, the company lost $4.2 million, or $1.17 a share, compared with a 1996 net loss of $2 million, or $1.18 a share. Revenue advanced to $43.4 million from $14.4 million.