Also

* May Department Stores Co. had its credit rating outlook changed to negative from stable by Standard & Poor’s because of declining sales.

* American farmers will see their net income fall to an estimated $64.4 billion in 2005, down $9 billion from the record set in 2004 because of lower prices for corn, soybeans, pork and other commodities, the Department of Agriculture said.

* Starbucks Corp. said it would delay filing first-quarter earnings results with the Securities and Exchange Commission and may restate financial statements to correct how the company accounts for real estate leases.

* Oakley Inc. said Chief Financial Officer Tom George resigned to take the same position at an unidentified closely held company in San Diego. Chief Operating Officer Link Newcomb will take over George’s functions until a replacement is found.