ORANGE COUNTY EARNINGS

Gentle Dental Services Corp.: The Yorba Linda provider of management services to dentists incurred a net loss of $186,000, or 2 cents a share, for the first quarter, compared with a net loss of $452,000, or 24 cents a share, for the 1997 first quarter. Revenue rose to $18.3 million from $7.9 million. The 1997 figures were restated to reflect the November merger with GMS Dental Group.