Subcontracting, Should I?

Well I’ve been having some trouble lately, I said I’d do a flash website for a client, which is all fine and dandy, but I quoted him way too little. I’ve been trying to get it done and everything, but I quoted 65 bucks and I’ve put WELL over 20 hours of work into it, trying to get all of the components together and what not. Anyway, he wants a banner done for the top of it, and I can’t seem to get anything to look good in either photoshop or flash. I want to know what your opinions are on whether I should subcontract the banner out, or if I should keep trying. What would it cost me? I just want to get this project over with, it’s turning into a nightmare! Also, if I were to decide I was going to subcontract out the banner, where would I go to find someone to do this for me?