THEATER REVIEW:Comedy, acting in good balance

Comically expert performances and well-executed direction elevate a charming script to the level of great entertainment as The Falcon Theatre hosts the American premiere of "Balancing Act," by Frank Salisbury.

Headlining this engaging game of cat and mouse are recognizable television and film actors Richard Gilliland and Yeardley Smith.

Gilliland's massive body of work includes a supporting role on "Designing Women," while Smith boasts a coveted Emmy for voicing the role of daughter Lisa on Fox's long-running animated series "The Simpsons." The chemistry these two veterans of stage and screen create, under the capable guidance of director Adam Carl, is remarkable.

Salisbury's story introduces Gilliland as Eugene Ormsby, a mid-level accounting executive who has embezzled a tidy sum from his employer.

As Ormsby prepares to leave on a one-way flight to Brazil, Beth Washburn, a cubicle- inhabiting subordinate from his department, played by Smith, arrives at his apartment. Naively, she recounts her discovery of some cooked books, leading to a series of hilarious subterfuges and deflections on the part of her felonious boss.

Gilliland's conveyance of exasperation is a delight to witness as Smith's character's literal interpretation of everything drives him to distraction. Meanwhile Smith is the model of a tightly wound spring, until Gilliland plies her with a "Vodka and Tab." Yes, Tab! After all, the play does take place sometime in the 1970s.

This intoxicant loosens up her cool, efficient exterior and then the fun really begins, as Smith becomes the human version of a rubber ball bouncing amusingly from one subject to another. Though this turn of events certainly could have relegated Gilliland to second-fiddle status given Smith's outrageous behavior, nothing could be further from the truth.

These two artists match each other stride for stride, keeping the audience in stitches. And since Salisbury's play concludes on an enchanting rather than suspenseful note, the relationship that we see beginning to blossom is made that much more poignant by Smith's and Gilliland's skillful work.

Scenic designer Keith Mitchell's set is a tribute to the 1970s: a one-bedroom New York apartment, complete with wood and faux brick paneled walls, shag carpeting, modular furniture pieces and the requisite linoleum. It's a trip down memory lane.

Prop procurement by Emily Stapleton is equally impressive. She's lined up a stereo with a huge long-playing album collection and even a vintage telephone with the rotary dial located on the bottom of the base.

Denitsa Bliznakova's costuming is perfect, right down to Smith's hat, overcoat and sleeveless "mod" print dress.

In helming this crisp production with its impressive production values, director Carl deserves credit for one of the Falcon's best shows this season.