Pricing Supplement No. 87                                     Filing Under
                      ----                                    Rule 424(b)(2)
(To Prospectus Supplement dated June 30, 1995
 including the Prospectus dated May 18, 1995) 
                                                              Registration
Trade Date: 5/19/97                                           File No.     
           ---------------                                    33-59227     
                                                                           



      IKON Capital, Inc. (formerly known as Alco Capital Resource, Inc.)
- --------------------------------------------------------------------------------

                              Medium Term Notes


CUSIP: 01374QDJ4
      ---------------------------------
Principal Amount:   20,000,000           Floating Rate Notes: N/A       
                 ----------------------                      -------------------
Interest Rate (if fixed rate): 6.96%               Interest Rate Basis: N/A 
                              ---------                                ---------
Interest Payment Date(s):  N/A             -Commercial Paper Rate:
                         --------------                           ----------
   (other than June 15 and December 15)    -Prime Rate:                     
Regular Record Date(s):  N/A                           ---------------------
                       ----------------    -LIBOR:                          
   (other than May 31 and November 30)            --------------------------
Stated Maturity:  5/22/01                  -Treasury Rate:                      
                -----------------------                   ------------------  
Specified Currency: US Dollars             -CD Rate:                          
                   --------------------             ------------------------  
Applicable Exchange Rate (if any): N/A     -Federal Funds Rate:               
                                  -----                        -------------  
       US Dollar $1.00 = N/A               -Other:                            
                        ---------------           --------------------------  
Issue Price (as a percentage of              
             principal amount): 100%         
                               --------  Index Maturity: N/A                    
Selling Agent:                                          ------------------------
  -Lehman Brothers:       X              Spread: N/A                            
                   ----------------             --------------------------------
  -Chase Securities, Inc.:               Spread Multiplier: N/A                 
                          ---------                        ---------------------
  -Goldman, Sachs & Co:                  Maximum Interest Rate: N/A             
                       ------------                            -----------------
  -Merrill Lynch & Co:                   Minimum Interest Rate: N/A             
                      -------------                            -----------------
  -Other:                                Initial Interest Rate: N/A             
         --------------------------                            -----------------
                                           Interest Reset Date(s)               
Selling Agent's Commission (%): .45%       (if semi-annually or annually):      
                               --------                                         
Purchasing Agent: N/A                      -------------------------------------
                 ----------------------      Third Wednesday of: N/A            
Purchasing Agent's Discount or                                  ----------------
             Commission (%): N/A               Interest Reset Date (if weekly,  
                            -----------        monthly, or quarterly):          
Type of Sale:                                                         ----------
        As Agent: X   As Principal:      Interest Determination Date(s): N/A    
                 ----              ----                                 --------
Net proceeds to the Company:  19,910,000 Calculation Date(s): N/A               
                            ------------                     -------------------
Settlement date (original issue          Calculation Agent: N/A                 
  date): 5/22/97                                           ---------------------
        -------------------------------  Interest Payment Date(s): N/A          
Redemption Commencement Date (if                                  --------------
  any): N/A                                 (other than June 15 and December 15)
       --------------------------------  Regular Record Date(s): N/A            
Redemption Period: N/A                                          ----------------
                  ---------------------     (other than May 31 and November 30) 
Exchange Rate Agent: N/A                 Interest Reset Period: N/A             
                    -------------------                        -----------------
Original Issue Discount Security:                                               
        Yes:    No: X                                                           
            ----   ----                                                         
                                         
Form:                                    
        Book Entry: X   Certificated             
                   ---              ---          

Authorized by: /s/  O. Gordon Brewer, Jr.
              ------------------------------------------------------
                    O. Gordon Brewer, Jr.