Made both users standard in error

I bought a new computer with Vista installed. I tried to set up 2 accounts,
one for me and one for my son. I set him up as a standard user and I THOUGHT
I set myself up as the administrator. I was able to set the parental
controls and then I restarted the computer. Now for some reason it shows
BOTH of us being standard users and I am unable to do anything including
using the "Use as Administrator" from the control prompt feature because I
don't have an administration password. I can't reinstall anything because I
am considered a standard user and so is he. I need to bypass this somehow.
I have been trying to get into this for over 3 hours and I am frustrated. I
need some help if you might be able to help me. PLEASE!!! I am not even
sure how to contact Microsoft to get this fixed.