Reacting to soft sales in the elhi market, Harcourt Education will eliminate 350 positions from its nationwide work force of 3,000. The cuts are coming in Harcourt's basal textbook and supplementary publishing divisions and will take place in offices around the country as well as at the division's Orlando headquarters. Approximately 270 employees will be laid off, with the remaining 80 job cuts coming from people who accepted the early retirement offer that Harcourt announced earlier this year (News, Jan. 20).