CTA Case No. 5139 (Decision)

- -- REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY AMERICAN EXPRESS INTERNATIONAL, INC. - Phi I. Branch, Petitioner, - versus - C.T.A. CASE NO. 5139 COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. FEB 031997 X---- - - - - --- - - -- -- - - -- - - - - - - X DECISION This case involves a claim for refund in the amount of P3,146,902.32, a I Ieged Iy representing va Iue-added tax paid on domestic purchases of taxable goods and services for the period from March 1, 1992 to February 28, 1993. The fo I Iowing are the facts of the case as narrated in the petition for review. Petitioner is a Philippine Branch of American Express International Inc. (AMEX for brevity), a c orporation duly organized and existing under and by virtue of the laws of the State of Delaware, U.S.A. , with Phi Iippine office address � ' at G round F Ioor , AcE Bui Idin'g , corner Rada and Dela Rosa Streets, Legaspi Vi I Iage, Makati, Metro Manila.

DECISION - C.T.A. CASE NO. 5139 - 2- Its primary function is to faciIitate collection of AMEX receivables from card members situated in the PhiIippines and payment to service establishments in the Philippines. It registered as a VAT entity and was issued VAT Registration Certificate No. 32A-3-004868 effective March 1988. For the period from March 1, 1992 to February 28, 1993, petitioner earned revenues in the amount of P46,260,701.12 which was paid to it in acceptable foreign currency remitted inwardly to the Philippines in accordance with Central Bank regulations. As such, said income of petitioner is subject to zero rate of VAT pursuant to Section 102(a)(2) of the Tax Code. On August 23, 1994, petitioner filed with the BIR a claim for refund of its VAT input taxes amounting to P3,146,902.32. As the two-year prescriptive period was about to lapse, petitioner fi I ed the instant petition on August 24 1 '1994 � The only issue raised in this case is whether or not petitioner is entitIed to �t'he refund of the amo u nt of' P3,146,902.32 as VAT input taxes paid on its purchases of goods and services for the period from March 1, 1992 to February 28, 1993. f

DECISION - C.T.A. CASE NO. 5139 -3- The issue is purely factual. Parties are not in dispute that petitioner 's sales of services during the sub j ect period are VAT zero-rated, as the consideration for which is paid for in acceptable foreign currency which is remitted inwardly to the Philippines and accounted for in accordance with Phi I ippine Central Bank rules and regulations [Section 102(a)(2), Tax Code of 1988]. To prove the payment of input taxes, petitioner presented various receipts and invoices marked as Exhibits "F" to "F-564". These were evaluated by the auditing firm of Punongbayan and ArauIIo which came out with a report summarized as follows: 1. The date of the invoices and/or within the period covered official receipts is in the claim; 2. The suppliers' VAT registration number and the BIR permit number of the printer of the invoices and/or official receipts are indicated on the invoices and/or official receipts; 3. The suppliers' invoices and/or official copies; "'and receipts on file are original 4. The input taxes paid are correctly the books and properly computed and recorded in (Exh. "E", Pet.; p. 61,�-.eTA rec.) Attached with the report is Annex "A", the Schedule of Input Taxes Paid <Exh. "E-1", Pet.; p. 63, CTA rec.), showing only the amount of P1,340,773.52 as the input

DECISION - C.T.A. CASE NO. 5139 -4- taxes paid for the period from March 1, 1992 to February 28, 1993 which allegedly were duly supported by official receipts and invoices, to wit: AMERICAN EXPRESS INTERNATIONAL, INC. PHILIPPINE BRANCH SCHEDULE OF INPUT TAXES PAID MARCH� 1992 TO FEBRUARY 1993 March to May 1992 p 131,483.00 June to August 1992 501 '099. 65 September to November 1992 322,916.23 December 1992 to February 1993 385,274.64 P1,340,773.52 On the part of respondent, only two (2) documents were presented and formally offered (pp. 103-104, CTA rec.) as her evidence. These are the Letter of Authority No. 61905 as Exh. "1", and the Memorandum Report, dated August 31, 1995, of the Investigating examiner as Exh. "2". Petitioner did not file any comment on respondent's "Formal Offer" and so, this Court in its resolution of January 5, 1996 < p. 108, CTA rec.) resoIved such absence of comment on the part of petitioner as clearly signifying its lack of objection to the evidence offered by respondent. After a perusaI of aII the evidence presented, We are convinced to rule in favor of petitioner. However, We limit the grant of claim only to P1,196,718.34 as this was the amount of input taxes that ave not prescribed and have been properly supported by receipts issued in

DECISION - C.T.A. CASE NO. 5139 - 5- accordance with the requirements provided for under Sections 108(a) and 238 also of the Tax Code of 1988. The computation of the amount granted is hereto attached as Annex "A" and forms an integra I part of this decision. We have excluded from the computation the following: 1. Official receipts with their corresponding sales invoices having been added twice in the auditors report <Exhs. "F-96", "F- 98", "F-169" and "F-242"); 2. Official receipts which do not <Exhs. pertain to the payment of VAT and "F-107" to "F-109", "F-270" and "F-424"); 3. Claims for refund of input taxes which have already prescribed <Exhs. "F-1" to "F-93", inclusive). In disallowing the input taxes covered by Exhibits "F -1" to "F-93", inclusive, for the first quarter beginning March 1, 1992 to May 31, 1992, the Court considers Section 106(b) of Tax Code, which provides: "Sec. 106 Refunds or tax credits of input tax. - (a} xxx. (b) Zero rated or effectively zero-rated sales. - Any person, except those covered by paragraph (a) above, whose sales are zero-rated or effectively zero-rated may, within two years after the close of the quarter when such sales were made, app I y for. the issuance of a tax credit certificate or refund of the input taxes attributable to such sales to the extent that such input tax has not been app I ied against output tax." (Underlining supplied).

DECISION - C.T.A. CASE NO. 5139 -6- It is very vivid from the foregoing that claims for refund or tax credit of input taxes should be made within two-years after the close of the quarter when such sales were made. The claim for refund with the BIR was filed on August 23, 1994 and the petition with this Court was filed only on August 24, 1994. Thus, the two-year period should be counted from the second quarter of 1992 {beginning June 1, 1992 to August 31, 1992) . It bears emphasis that what can be covered by the instant petition refers only to input taxes paid for the second quarter (June to August, 1992) up to the fourth quarter {December, 1992 to February 1993). Thus, input taxes paid for the first quarter of 1992 (March to May 1992) cannot be considered by reason of prescription {see Exhs. "F-1" to "F-93", inclusive). WHEREFORE, finding instant petition partly meritoriouqs, the Court grants only the amount of P1,196,718.34. Respondent is hereby ORDERED to REFUND in favor of petitioner the amount of P1,196,718.34 as Input taxes paid during the period from June 1, 1992 to February 28, 1993. SO ORDERED. ERNESTO D. ACOSTA Presiding Judge

DECISION - -7- C .T.A. CASE NO. 5139 I CONCUR: CER T F C AT 0N I hereby certify that this decision was reached after due consultation with the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution. & ERNESTO D. AC OSTA Presiding Judge Court of Tax Appeals

RICAN EXPRESS INTERNATIONAL, INC. PHIL. BRANCH .A. CASE NO. 5139 EDULE OF ALLOWABLE INPUT TAX REFUND THE PERIOD JUNE 1, 1992 TO FEBRUARY 28, 1993 TIN/VAT 0.A. I J.0. P.R./INVOICE INPUT NUMBER VAT SUPPLIER NUMBER DATE EXH. AMOUNT PURCHASES PAINTING, INC. 321-001-292-554-V 00021 06-26-92 94 5,400.00 4,909.09 490.91 PAINTING, INC. 321-001-292-554-V 00073 08-03-92 95 6,115' 00 5,559.09 555.91 PRINTING, INC. 321-001-292-554-V 00089 08-13-92 97 1,615'00 1,468'18 146.82 STAFF INCORPORATED 06-05-92 99 4,494.31 4,085.74 408.57 STAFF INCORPORATED 32A-9-008988 5296 08-12-92 F 100 4,611.76 41192'51 419.25 STAFF INCORPORATED 32A-9-008988 7014 08-18-92 F 101 5,778.96 5,253.60 525.36 X MOTOR CORPORATION 32A-9-008988 5548 08-04-92 F 104 2,639.90 2,399.91 239.99 X MOTOR CORPORATION 58346 07-31-92 F 105 17,924 '93 16,295.39 1,629.54 X MOTOR CORPORATION 31-2-000180 58293 07-31-92 F 106 2,000.00 1,818'18 181.82 PINPOINT DIRECT MARKETING, INC. 31-2-000180 6500 08-10-92 F 110 3,815.00 3,468.18 346.82 PINPOINT DIRECT MARKETING, INC. 31-2-000180 06-09-92 F 111 3,815.00 3,468.18 346.82 A TRADING & SERVICES, INC. 32A-2-008332 389 06-08-92 F 112 19,339.10 17,581.00 1,758'10 WN MADONNA PRESS, INC. 32A-2-008332 355 08-25-92 F 113 1,870.00 1,700.00 170.00 MN MADONNA PRESS, INC. 32-1-000355 09032 08-28-92 F 114 21,250.00 19 1 318'18 1,931.82 ON PRESS, INC. 34-6-001283 3361 06-09-92 F 115 41,880.00 38,072.73 3,807.27 GN PRESS, INC. 34-6-001283 3363 07-20-92 F 116 32,850.00 29,863.64 2,986.36 PENTERS TREASURE HOUSE 30A-9-000068 7357 06-18-92 F 117 9,900.00 9,000.00 900.00 PENTERS TREASURE HOUSE 30A-9-000068 7448 08-08-92 F 118 1,900.00 11727.27 172.73 MPION STATIONERY CO., INC. 1136 08-21-92 F 119 "PION STATIONERY CO., INC. 32-8000549 674 08-21-92 F 120 780.00 709.09 70.91 SOLIDATED PAPER PRODUCTS, INC. 32-8000549 36527 06-15-92 F 121 780.00 709.09 70.91 E GREEN HOUSE CONSULTANCY GROUP, INC. 23-7-003080 36528 08-04-92 F 122 12,390.00 11,263.64 11126.36 PHILIPPINES CORPORATION 23-7-003080 4078 08-20-92 F 123 41,250.00 37,500.00 3,750.00 PHILIPPINES CORPORATION 29-5-002316 354 08-20-92 F 124 2,435.40 2,214.00 221.40 PHILIPPINES CORPORATION 30A-6-007835 835134 08-20-92 F 125 654.00 594.55 59.45 PHILIPPINES CORPORATION 320-000-160-088V 835135 08-28-92 F 126 299.00 271.82 27'18 LSHE TRADING COMPANY 320-000-160-088V 835136 06-29-92 F 127 2,485.20 2,259.27 225' 93 LSHE TRADING COMPANY 320-000-160-088V 855011 07-28-92 F 128 8,642.00 7,856.36 785.64 LSHE TRADING COMPANY 320-000-160-088V 25845 08-12-92 F 129 5,300.00 41818'18 481.82 LSHE TRADING COMPANY 000-371-178V 38395 08-21-92 F 130 5,000.00 4,545.45 454.55 ITABLE TECHNOLOGY CORPORATION 000-371-178V 38740 08-17-92 F 131 6,000.00 5,454.55 545.45 ITABLE TECHNOLOGY CORPORATION 000-371-178V 38971 08-18-92 F 134 56,875.50 51,705.00 5,170.50 ITABLE TECHNOLOGY CORPORATION 000-371-178V 018 08-18-92 F 135 209,280.00 190,254.55 19,025.45 ITABLE TECHNOLOGY CORPORATION 230-001-056-627V 2139 08-15-92 F 136 32,482.00 29,529.09 2,952.91 LUS STATIONERY, INC. 230-001-056-627V 214 0 06-30-92 F 137 1,034,880.00 940,800.00 94,080.00 LUS STATIONERY, INC. 230-001-056-627V 2141 07-21-92 F 138 550.00 500.00 50.00 LUS STATIONERY, INC. 230-001-056-627V 13259 08-14-92 F 139 856.50 778'64 77.86 LUS STATIONERY, INC. 230-000-340-750V 13719 06-09-92 F 140 395.50 359.55 35.95 LUS STATIONERY, INC. 230-000-340-750V 14283 06-18-92 F 141 802.00 729.09 72.91 LUS STATIONERY, INC. 230-000-340-750V 12900 07-21-92 F 142 632.00 574.55 57.45 LUS STATIONERY, INC. 23-5-007240 11036 07-29-92 F 143 550.00 500.00 50.00 TUNE GENERAL SERVICES 230-000-340-750V 13720 06-05-92 F 144 5,600.00 5,090.91 509.09 PRINTING INC. 230-000-340-750V 13890 06-20-92 F 145 71,019.09 64,562.81 6,456.28 ERTISING & PUBLIC RELATIONS, INC. 230-000-340-750V 06-15-92 IF 140 30,930.00 281 118'18 2,811'82 ERTISING & PUBLIC RELATIONS, INC. 32A-1-010024 36 06-23-92 F 147 23,435.00 21,304.55 2,130.45 32A-8-002552 15024 517' 7 5 470.68 47.07 32A-7-007842 32A-7 -007842 140 142

XA Page 2 1TISING & PUBLIC RELATIONS, INC. 32A-7-007842 149 07-08-92 F 148 2,289.00 2, 080.91 208.09 1TISING & PUBLIC RELATIONS, INC. 32A-7-007842 152 08-05-92 F 149 25, 397. 00 23, 088.18 2, 308.82 :NTERPRISES, INC. 321-000-120-598V 2581 06-18-92 F 150 15,854.54 14, 413. 22 1, 441. 32 110tHEVY CO., INC. 310-000-056-292V 0627 06-18-92 F 151 1HILIPPINES, INC. 32-0-000372 115648 08-12-92 F 152 5, 750.00 5, 227. 27 522.73 :PRINT, INC. 32A-3-006681 0691 08-20-92 F 153 183,025.14 166, 386. 49 16,638.65 :PRINT, INC. 32A-3-006681 0695 08-24-92 F 154 lUSINESS CORPORATION 310-000-056-694V 000854 08-04-92 F 155 70, 079.57 63,708. 70 6, 370.87 IUSINESS CORPORATION 310-000-056-694V 69333 08-04-92 F 155 65, 016.02 59, 105. 47 5, 910.55 IUSINESS CORPORATION 310-000-056-694V 69334 08-04-92 F 155 iUSINESS CORPORATION 310-000-056-694V 99000 08-05-92 F 155 836.00 760.00 76.00 IUSINESS CORPORATION 310-000-056-694V 00094 08-07-92 F 156 252.00 229.09 22.91 :USINESS CORPORATION 310-000-056-694V 69403 08-07-92 F 156 108.00 IUSINESS CORPORATION 310-000-056-694V 005050 08-10-92 F 156 317.00 98. 18 9.82 .USINESS CORPORATION 310-000-056-694V 005045 08-10-92 F 156 293.00 288.18 28.82 :USINESS CORPORATION 310-000-056-694V 005182 08-13-92 F 157 266.36 26.64 USINESS CORPORATION 310-000-056-694V 005183 08-13-92 F 157 80. 00 .USINESS CORPORATION 310-000-056-694V 005373 08-14-92 F 157 350. 00 72. 73 7. 27 USINESS CORPORATION 310-000-056-694V 005372 08-14-92 F 157 318. 18 31.82 USINESS CORPORATION 310-000-056-694V 005481 08-18-92 F 158 45.00 USINESS CORPORATION 310-000-056-694V 005482 08-18-92 F 158 23.00 40.91 4.09 USINESS CORPORATION 310-000-056-694V 005483 08-18-92 F 158 285. 00 20.91 2. 09 USINESS CORPORATION 310-000-056-694V 005483 08-18-92 F 158 39.00 259.09 25' 91 USINESS CORPORATION 310-000-056-694V 005659 08-19-92 F 158 126.00 35.45 3.55 USINESS CORPORATION 310-000-056-694V 005660 08-19-92 F 159 156.00 114' 55 11. 4 5 USINESS CORPORATION 310-000-056-694V 005661 08-19-92 F 159 146. 00 141.82 14'18 USINESS CORPORATION 310-000-056-694V 005832 08-20-92 F 159 184.00 132. 73 ' 13' 2 7 USINESS CORPORATION 310-000-056-694V 017882 08-21-92 F 159 184.00 167.27 16'73 USINESS CORPORATION 310-000-056-694V 006115 08-28-92 F 160 745. 00 167. 27 16. 73 USINESS CORPORATION 310-000-056-694V 79697 08-31-92 F 160 130.00 677. 27 67.73 USINESS CORPORATION 310-000-056-694V 006131 08-31-92 F 160 398.00 118'18 11.82 USINESS CORPORATION 310-000-056-694V 006130 08-31-92 F 160 394. 00 361. 82 36' 18 USINESS CORPORATION 310-000-056-694V 006132 08-31-92 F 161 126.00 358. 18 35. 82 USINESS CORPORATION 310-000-056-694V 006133 08-31-92 F 161 24.00 114. 55 11.45 USINESS CORPORATION 310-000-056-694V 006135 08-31-92 F 161 100.00 21 '82 2. 18 USINESS CORPORATION 310-000-056-694V 006134 08-31-92 F 161 40.00 90.91 9.09 USINESS CORPORATION 310-000-056-694V 017510 08-24-92 F 162 398.00 36.36 3. 64 USINESS CORPORATION 310-000-056-694V 017511 08-24-92 F 162 221. 00 361. 82 36' 18 310-000-056-694V 017514 08-24-92 F 162 310. 00 200.91 20.09 JSINESS CORPORATION 310-000-056-694V 017513 08-24-92 F 162 872.00 281 '82 28' 18 USINESS CORPORATION 310-000-056-694V 017512 08-02-92 F 163 745. 00 792. 73 79.27 JSINESS CORPORATION 310-000-056-694V 098951 08-03-92 F 163 23. 00 677' 2 7 67.73 USINESS CORPORATION 310-000-056-694V 000852 08-04-92 F 163 50. 00 20. 91 2.09 JSINESS CORPORATION 310-000-056-694V 000853 08-04-92 F 163 564. 00 45. 45 4. 55 JSINESS CORPORATION 310-000-056-694V 017515 08-24-92 F 164 554. 00 512. 73 51. 27 JSINESS CORPORATION 310-000-056-694V 017611 08-25-92 F 164 65. 00 503.64 50. 36 JSINESS CORPORATION 310-000-056-694V 017619 08-25-92 F 164 152. 00 59.09 5 '91 JSINESS CORPORATION 310-000-056-694V 017612 08-25-92 F 164 202.00 138'18 13.82 JSINESS CORPORATION 310-000-056-694V 017624 08-25-92 F' 165 573.00 183. 64 18. 3 6 JSINESS CORPORATION 310-000-056-694V 69400 08-25-92 F 165 170. 00 520. 91. 52. 09 JSINESS CORPORATION 310-000-056-694V 017730 08-26-92 F 165 56.00 154'55 15. 45 lSINESS CORPORATION 310-000-056-694V 017727 08-26-92 F 165 25.00 50. 91 5. 09 JSINESS CORPORATION 28. 00 22.73 2. 27 262.00 25.45 2. 55 234. 00 238. 18 23. 82 16.00 212. 73 21 '2 7 25. 00 14 '55 1. 45 22'73 2. 27

X A Page 3 BUSINESS CORPORATION 310-000-056-694V 017731 08-26-92 F 166 12.00 10.91 1.09 BUSINESS CORPORATION 310-000-056-694V 017732 08-26-92 F 166 295.00 268.18 26.82 BUSINESS CORPORATION 310-000-056-694V 006114 08-28-92 F 166 430.00 390.91 39.09 BUSINESS CORPORATION 310-000-056-694V 006001 08-27-92 F 166 452.00 410. 91 41.09 BUSINESS CORPORATION 310-000-056-694V 159948 07-17-92 F 167 19 139,41 17,399.46 11739,95 BUSINESS CORPORATION 310-000-056-694V 167921 08-21-92 F 168 14,345.66 1,434.57 BUSINESS CORPORATION 310-000-056-694V 169474 06-18-92 F 170 I 17,478.28 11747,83 BUSINESS CORPORATION 310-000-056-694V 08-10-92 F 171 300.00 30.00 BUSINESS CORPORATION 310-000-056-694V 69351 08-10-92 F 171 15,780.23 147.27 14. 73 BUSINESS CORPORATION 310-000-056-694V 69352 08-11-92 F 171 19,226.11 BUSINESS CORPORATION 310-000-056-694V 000595 08-10-92 F 171 48.18 4.82 BUSINESS CORPORATION 310-000-056-694V 69353 08-11-92 F 172 330.00 120.00 12. 00 BUSINESS CORPORATION 310-000-056-694V 69359 08-11-92 F 172 162.00 155.45 15.55 BUSINESS CORPORATION 310-000-056-694V 69360 08-11-92 F 172 180.91 18.09 BUSINESS CORPORATION 310-000-056-694V 005151 08-11-92 F 172 53.00 157.27 15. 7 3 BUSINESS CORPORATION 310-000-056-694V 69361 08-12-92 F 173 132.00 335.45 33.55 BUSINESS CORPORATION 310-000-056-694V 69364 08-12-92 F 173 171.00 346.36 34.64 BUSINESS CORPORATION 310-000-056-694V 69365 08-13-92 F 173 199.00 BUSINESS CORPORATION 310-000-056-694V 005181 08-13-92 F 173 173.00 18.18 1.82 BUSINESS CORPORATION 310-000-056-694V 005180 08-17-92 F 174 369.00 22.73 2.27 BUSINESS CORPORATION 310-000-056-694V 69380 08-17-92 F 174 381.00 199.09 19.91 BUSINESS CORPORATION 310-000-056-694V 69381 08-17-92 F 174 230.00 23.00 BUSINESS CORPORATION 310-000-056-694V 69383 08-17-92 F 174 20.00 0.91 K PHILIPPINES, LTD. 321-000-128-813V 69382 08-14-92 F 175 25.00 9.09 10.91 : MOVING & STORAGE 321-000-128-579V 07-28-92 F 176 219.00 109.09 47.73 DCOM ASIA 5482 08-14-92 F 177 253.00 477.27 641. 12 fER KEY & LOCK SERVICE 25-9-000-605 12630 07-29-92 F 178 10.00 61411,23 43,068.78 fERCRAFT COPYING & PRINTING HOUSE 33-1-00314 00538 07-08-92 F 179 120.00 430,687.77 74,462.40 fERCRAFT COPYING & PRINTING HOUSE 64224 07-13-92 F 179 525.00 744,623.98 49.09 ROBASE INCORPORATED 320-100-197-430V 25362 06-10-92 F 180 7,052.35 490.91 300.00 10BASE INCORPORATED 320-100-197-430V 21461 06-19-92 F 181 473,756.55 3,000.00 9.65 ROBASE INCORPORATED 08-11-92 F 182 819,086.38 863.64 10BASE INCORPORATED 32A-5-006036 5000 08-19-92 F 183 540.00 95.55 44.59 ERN BUSINESS METHODS, INC. 320-000-132-736V 5177 08-27-92 F 184 3,300.00 8,636.36 44.59 lRISTS' HOLIDAY, INC. 320-000-132-736V 5445 06-17-92 F 185 106.20 89. 18 JRISTS' HAVEN, INC. 320-000-132-736V 5610 08-15-92 F 186 9,500.00 4 4 5. 91 11142,95 lRISTS' HAVEN, INC. 41017 08-01-92 F 187 490.50 445.91 148.12 JRISTS' HOUSE, INC. 37-0-000042 85866 06-27-92 F 188 490.50 891 .82 99.82 lRISTS' HOLIDAY, INC. 32-9-000654 23743 06-30-92 F 188 981 . 00 11,429.55 8. 18 JRISTS' HOLIDAY, INC. 372541 07-28-92 F 188 12,572.50 1,481.20 68.00 lRISTS' HOLIDAY, INC. 25-4000865 59574 07-18-92 F 189 1,629.32 998.18 65.00 JRISTS' HOLIDAY, INC. 25-4000865 86212 06-04-92 F 196 1,098.00 81.82 182.45 lRISTS' HOLIDAY, INC. 32-8000655 87101 07-14-92 F 197 90.00 680.00 77.82 JRISTS' HOLIDAY, INC. 32-9-000654 86739 07-11-92 F 197 748.00 650.00 58.64 lRISTS' HOUSE, INC. 32-9-000654 85J79 08-05-92 F 198 715.00 1,824.55 106.09 JRISTS' HOUSE, INC. 32-9-000654 86623 07-16-92 F 199 2,007.00 778.18 91 . 36 lRISTS' HOUSE, INC. 32-9-000654 86539 08-18-92 ,F 200 856.00 586.36 216.64 JRISTS' HOUSE, INC. 32-9-000654 17450 08-07-92 F 201 645.00 1,060. 91 46.00 lRISTS' HOUSE, INC. 32-9-000654 61305 08-04-92 F 202 1,167.00 913. 64 6.00 JRISTS' HOUSE, INC. 32-8000655 65280 08-04-92 F 203 1,005.00 2,166.36 279.44 lRISTS' HOUSE, INC. 32-8000655 17073 08-01-92 F 204 2,383.00 460.00 51. 36 32-8000655 58789 506.00 48.18 32-8000655 61928 66.00 60.00 13.73 32-8000655 61834 3,073.80 2,794.36 32-8000655 565.00 32-8000655 530.00 513.64 151.00 481.82 137.27

NEX A Page 4 TORISTS, HOUSE I INC. 3H000655 61661 07-28-92 F 206 130.00 118.18 11.82 TRADE, INC. 31-7-005507 3009 2,460.00 2,236.36 223.64 TRADE, INC. 31-7-005507 2704 08-25-92 F 207 TRADE, INC. 31-7-005507 2703 820.00 745.45 74.55 UNTAIN FRESH, INC. 30-6-007033 2318 07-08-92 F 208 982.50 893.18 89.32 TRADE INC. 31-7-005507 2647 1,440.00 1,309.09 130.91 31-7-005507 2720 07-08-92 F 208 6,485.00 5,895.45 589.55 I 23-1-000082 6,485.00 5,895.45 589.55 32A-6-000434 114982 07-02-92 F 209 1,576.90 1,433.55 143.35 TRADE, INC. 32-0-000141 4815 3,270.00 2,972. 73 297.27 TIONAL BOOKSTORE, INC. 32-0-000141 07-23-92 F 210 695,775.73 632,523.39 63,252.34 PER HANDLING SYSTEMS, INC. 32-0-000141 72927 67,375.23 61,250.21 6,125.02 I TRAVEL CORPORATION 34-5-000286 72926 08-06-92 F 211 2,286.00 2,078.18 207.82 I TRAVEL CORPORATION 34-5-000286 72932 25,020.00 22,745.45 2,274.55 I TRAVEL CORPORATION 32A+00816 0063140 08-13-92 F 212 6,800.00 6 181.82 618. 18 lLANO INDUSTRIES, INC. 32A-6-003891 0063236 6,532.00 593.82 IILANO INDUSTRIES, INC. 32A-9-000829 24353 06-15-92 F 213 308,921.21 I 28,083.75 IL-DATA BUSINESS SYSTEMS, INC. 32A-9-000829 540.00 49.09 liME SITES ADVERTISING 32A-9-000829 589 06-09-92 F 214 1,000.00 5,938.18 90.91 IALIPRINT, INC. 32A-9-000829 12763 3,600.00 280,837.46 327.27 IALIPRINT INC. 32A-9-000829 12808 06-09-92 F 215 360.00 32.73 32A-9-000829 12758 2,400.00 490.91 218.18 I 32A-9-000829 12792 06-10-92 F 215 1,140.00 909.09 103.64 32A-9-000829 13337 1,830.00 3,272.73 166.36 IALIPRINT, INC. 32A-9-000829 13299 08-25-92 F 216 1,800.00 327.27 163.64 JALIPRINT, I fiC. 32-4-003711 13319 4,650.00 2,181.82 422.73 IALIPRINT, INC. 32-4-003711 13335 08-29-92 F 217 2,750.00 1,036.36 250.00 JALIPRINT, INC. 32-4-003711 13334 5,500.00 1,663.64 500.00 JALIPRINT, INC. 321-000-142-796V 08-28-92 F 218 2,750.00 1,636.36 250.00 JALIPRINT, INC. 321-000-142-796V 1118 6,690.00 4,227.27 608.18 JALIPRINT, INC. 321-000-142-796V 993 08-10-92 F 219 5,000.00 2,500.00 454.55 YMA-EMMY GARON CONSULTANCY, INC. 321-000-142-796V 994 900.00 5,000.00 81. 82 \YMA-EMMY GARON CONSULTANCY, INC. 06-03-92 F 220 40,440.00 2,500.00 3,676.36 4YMA-EMMY GARON CONSULTANCY, INC. 25-7002116 3514 26,358.18 6,081.82 2,396.20 JBBIE STYLOGRAPHIC 320-000-166-077V 3691 06-23-92 F 221 63,548.08 4,545.45 5,777.10 OBBIE STYLOGRAPHIC 3748 40,832.00 818.18 3,712.00 OBBIE STYLOGRAPHIC 32A-5-000138 3800 06-02-92 F 222 8,676.00 36,763.64 788.73 OBBIE STYLOGRAPHIC 32A-5-000138 2174 4,500.00 23,961.98 409.09 ST PRINT CENTER 2030 06-16-92 F 223 1,975.00 57,770.98 179.55 ERVE-WELL SERVICES AND SUPPLIES CORP. 23-5-000567 0005069 18,562.50 37,120.00 1,687.50 M EOUICOM COMPUTER SERVICES, INC. 31-000158-87 0004814 08-11-92 F 224 600.00 7,887.27 54.55 M EOUICON COMPUTER SERVICES, INC. 31-000158-87 14063 680.00 4,090.91 61. 82 OLIO BUSINESS MACHINES CENTER INC. 321-000-149-148V 9435 07-14-92 F 225 13,618.00 1,795.45 1,238.00 TEAOY PRINTS 321-000-149-148V 9520 104,653.33 16,875.00 9,513.94 TEAOY PRINTS 32A-3-000833 30990 07-28-92 F 226 376,049.99 545.45 34,186.36 HE LOVE GARDEN, INC. 32A-2-002673 31420 22,597.88 618. 18 2,054.35 HE LOVE GARDEN, INC. 32A-2-002673 10870 08-06-92 F 227 18,487.42 12,380.00 1,680.67 OTAL COMMERCIAL & INDUSTRIAL CORPORATION 32A-2-002673 2129 10,900.00 95,139.39 990.91 NIT ONE DESIGN, INC. 32A-2-002673 2122 08-05-92 F 228 7,653.00 341,863.63 695.73 NIT ONE DESIGN, INC. 32A-2-002673 . -�169 7,653.00 20,543.53 695. 73 NIT ONE DESIGN, INC. 2128 08-12-92 F 229 7,653.00 16,806.75 695.73 NIT ONE DESIGN, INC. 32-9-000019 2119 7,653.00 9,909.09 695.73 NIT ONE DESIGN, INC. 32-9-000019 151008 06-15-92 F 230 199,568.00 6,957.27 18,142.55 -BIX CORPORATION 32-9-000019 151798 6,957.27 -BIX CORPORATION 32-9-000019 153119 06-15-92 F 231 6,957.27 -BIX CORPORATION 310-000-050-043V 154818 6,957.27 -BIX CORPORATION 30566 06-24-92 F 232 181,425.45 BENSON SALES CORPORATION 07-28-92 F 233 08-11-92 F 235 08-21-92 F 236 08-07-92 F 237 08-24-92 F 238 07-31-92 F 239 06-06-92 F 240 07-10-92 F 241 06-30-92 F 243 08-10-92 F 244 07-14-92 F 245 06-26-92 F 246 07-27-92 F 247 06-18-92 F 248 06-10-92 F 249 08-11-92 F 250 06-17-92 F 251 06-05-92 F 252 06-02-92 F 253 08-04-92 F 254 08-21-92 f F 255 07-03-92 F 256 09-25-92 F 258

XA Page 5 TISING & PUBLIC RELATIONS, INC. 32A-7-007842 156 09-22-92 F 258 23,435.00 21,304.55 2,130.45 158 10-07-92 F 259 23,435.00 21,304.55 2,130.45 RTISING & PUBLIC RELATIONS, INC. 32A-7-007842 162 11-18-92 F 259 23,435.00 21,304.55 2,130.45 00158 09-18-92 F 260 ITISING & PUBLIC RELATIONS, INC. 32A-7-007842 00182 10-05-92 F 261 3,230.00 2,936.36 293.64 00183 10-05-92 F 262 11,500.00 10,454.55 1,045.45 PRINTING, INC. 321-001-292-554V 00194 10-12-92 F 263 00195 10-12-92 F 264 6,800.00 6'181.82 618. 18 PRINTING, INC. 321-001-292-554V 00222 10-30-92 F 265 8,075.00 7,340.91 734.09 6716 09-04-92 F 266 6,100.00 5,545.45 554.55 PRINTING, INC. 321-001-292-554V 6747 09-30-92 F 266 80695 10-06-92 F 267 900.00 818. 18 81.82 PRINTING, INC. 321-001-292-554V 234 11-13-92 F 267 4,581.58 4,165.07 416. 51 6596 09-03-92 F 268 5, 732.37 5'211.25 521. 12 PRINTING, INC. 321-001-292-554V 6618 09-21-92 F 269 6787 11-27-92 F 271 227.00 206.36 20.64 PRINTING, INC. 321-001-292-554V 448 10-21-92 F 271 6,450.00 5,863.64 586.36 618 10-14-92 F 272 9,500.00 8,636.36 863.64 TAFF INCORPORATED 32A-9-008988 635 10-28-92 F 273 19,584.10 17,803.73 1,780.37 08919 10-27-92 F 274 2,000.00 1 '818.18 181.82 TAFF INCORPORATED 32A-9-008988 09589 10-27-92 F 275 16,733.68 15,212.44 1'521.24 09602 10-29-92 F 276 18,258.90 16,599.00 1,659.90 REIGHT 2100, INC. 000-303-887V 3876 09-09-92 F 277 2,750.00 2,500.00 250.00 9154 09-17-92 F 277 JR UMBRELLA INDUSTRIES, INC. 29-3-004017 3383 09-10-92 F 278 880.00 800.00 80.00 3482 11-26-92 F 279 4,653.00 4,230.00. 423.00 PRINTING CORPORATION 30-4-002192 3385 09-11-92 F 280 1,650.00 1,500.00 150.00 3375 09-02-92 F 281 52,935.75 48,123.41 4,812.34 PRINTING CORPORATION 30-4-002192 3388 09-15-92 F 282 4,081.20 3'710.18 371.02 3391 09-18-92 F 283 8,130.00 7,390.91 739.09 PRINTING CORPORATION 30-4-002192 3392 09-18-92 F 284 78,610.50 71,464.09 7' 146.41 1723 11-17-92 F 285 10,930.00 9,936.36 993.64 'INPOINT DIRECT MARKETING, INC. 32A-2-008332 387 09-25-92 F 287 26,350.00 23,954.55 2,395.45 0934 11-23-92 F 288 3,860.00 3,509.09 350.91 PINPOINT DIRECT MARKETING, INC. 32A-2-008332 4779 09-22-92 F 289 1,930.00 1,754.55 175.45 37106 10-02-92 F 289 46,280.00 42,072.73 4,207.27 'INPOINT DIRECT MARKETING, INC. 32A-2-008332 0001 10-04-92 F 290 1'391.94 1,265.40 126.54 202403 10-21-92 F 290 11,330.00 10,300.00 1,030.00 TRADING & SERVICES, INC. 32-1-000355 797209 10-02-92 F 291 1,300.00 1'181.82 118. 18 797210 10-02-92 F 291 20,650.00 18,772.73 1,877.27 TRADING & SERVICES, INC. 32-1-000355 797211 10-02-92 F 292 1,520.00 1,381.82 138.18 854459 09-04-92 F 292 9,500.00 8,636.36 863.64 TRADING & SERVICES, INC. 32-1-000355 003000 10-27-92 F 293 2,398.00 2,180.00 218.00 860314 09-11-92 F 293 29,473.60 26,794.18 2,679.42 TRADING & SERVICES, INC. 32-1-000355 11-23-92 F 294 8,922.70 8' 111.55 811.15 92434 5 11-06-92 F 294 60,062.43 54,602.21 5,460.22 TRADING & SERVICES, INC. 32-1-000355 11-19-92 F 295 14,693.20 13,357.45 1,335.75 40706 09-18-92 F 296 MADONNA PRESS, INC. 34-6-001283 41036 10-07-92 F1 296 43.60 39.64 3.96 11231 10-28-92 F 297 1,087.82 988.93 98.89 MADONNA PRESS, INC. 34-6-001283 10-19-92 F 297 30,601.10 27,819.18 2,781.92 5231 11-13-92 F 298 6,000.00 5,454.55 545.45 MADONNA PRESS, INC. 34-6-001283 91009 9,400.00 8,545.45 854.55 90746 1,684.54 1 '531 . 40 153.14 N MADONNA PRESS, INC. 34-6-001283 58,880.63 53,527.85 5,352.78 3905 3, 760.50 3,418.64 341.86 MADONNA PRESS, INC. 34-6-001283 32,000.00 29,090.91 2,909.09 2,500.00 2,272.73 227.27 N MADONNA PRESS, INC. 34-6-001283 MADONNA PRESS, INC. 34-6-001283 GRAFT PHILIPPINES 32A-4-2003846 :NTERS TREASURE HOUSE 32-8000549 ENTERS TREASURE HOUSE 32-8000549 JLIDATED PAPER PRODUCTS, INC. 290-000-299-135V PION STATIONARY CO., INC. 23-7-003080 JRATE RESOURCES GROUP SERVICES PHILS., INC 001-419-555V 3RAPHICS, INC. 320-000-159-448V 'HILIPPINES CORPORATION 320-000-160-088V PHILIPPINES CORPORATION 320-000-160-088V 'HILIPPINES CORPORATION 320-000-160-088V PHILIPPINES CORPORATION 320-000-160-088V 'HILIPPINES CORPORATION 320-000-160-088V PHILIPPINES CORPORATION 320-000-160-088V 'HILIPPINES CORPORATION 320-000-160-088V SHE TRADING COMPANY 300-000-371-178V )HE TRADING COMPANY 300-000-371-178V AIBUTED PROCESSING SYSTEMS, INC. 32-0-003434 lE SECURITY AGENCY 340-000-411-324V INE AUTOMATION SYSTEMS CORP. 000-404-172V INE AUTOMATION SYSTEMS CORP. 000-404 -172V RESIOENTE HOME & OFFICE FURNISHINGS, INC. 000-053-616V

EX A Page 6 !TABLE COMPUTER SERVICES, INC. 230-000-331-524V 2176 09-24-92 F 299 170,792.10 155,792.10 15,526.55 !TABLE COMPUTER SERVICES, INC. 230-000-331-524V 030 10-12-92 F 299 539,420.00 490,381.82 49,038.18 !TABLE COMPUTER SERVICES, INC. 230-000-331-524V 036 10-28-92 F 300 OPRINT SYSTEM 09-08-92 F 301 91,091.00 82,810.00 8,281.00 LUS STATIONERY, INC. 23-7-007107 5045 09-24-92 F 302 25,000.00 22,727.27 2,272. 73 LUS STATIONERY, INC. 230-000-340-750V 1519 3 09-24-92 F 303 LUS STATIONERY, INC. 230-000-340-750V 15194 11-17-92 F 304 282.60 256.91 25.69 MS MEDIA CORPORATION 230-000-340-750V 16362 10-02-92 F 305 1,975.00 1 '795.45 179.55 CTIONAL, INC. 300-000-367-363V 23113 11-11-92 F 306 ENTERPRISES, INC. 29857 10-21-92 F 307 883.00 802.73 80.27 DIRECTORIES IPHILS.) CORPORATION 32A-7-000433 09-15-92 F 308 8,900.00 8,090.91 809.09 DIRECTORIES IPHILS.) CORPORATION 32A-4-007498 1536 09-16-92 F 309 60,000.00 54,545.45 5,454.55 DIRECTORIES IPHILS.) CORPORATION 321-000-064-528V 6635 11-15-92 F 310 38,440.00 34,945.45 3,494.55 DIRECTORIES IPHILS. I CORPORATION 321-000-064-528V 6773 11-15-92 F 310 6,078.00 5,525.45 552.55 321-000-064-528V 6888 11-16-92 F 311 5,790.00 5,263.64 526.36 DIRECTORIES IPHILS. I CORPORATION 321-000-064-528V 7234 09-24-92 F 312 5,289.00 4,808.18 480.82 321-000-064-528V 7027 10-01-92 F 313 8,007.00 7,279.09 727.91 . GIO BROS., INC. 1833 09-22-92 F 314 9,555.00 8,686.36 868.64 . GIO BROS., INC. 25-0-000463 2085 09-30-92 F 315 1,060.00 25-Q-000463 115931 10-27-92 F 316 1,060.00 963.64 96.36 PHILIPPINES, INC. 32-Q-000372 115978 11-18-92 F 317 7,920.00 963.64 96.36 PHILIPPINES, INC. 32-Q-000372 116241 09-01-92 F 318 2,640.00 7,200.00 720.00 PHILIPPINES, INC. 32-0-000372 116442 11-23-92 F 318 42,546.42 2,400.00 240.00 PHILIPPINES, INC. 32-0-000372 09-11-92 F 319 199,211.85 38,678.56 3,867.86 GE PRINT, INC. 32A-3-006681 530 09-29-92 F 320 131 '216.18 181 '101.68 18' 110.17 EGRATED COMPUTER SYSTEMS, INC. 000-055-626V 103510 09-28-92 F 321 6,877.00 119,287.4,4 11,928.74 EGRATED COMPUTER SYSTEMS, INC. 000-055-626V 09-29-92 F 321 6,550.00 6,251.82 625.18 ERLYNX SYSTEMS CORP. 321-001-544-017V 98694 09-31-92 F 321 5,954.55 595.45 BUSINESS CORPORATION 310-000-056-694V 016 09-29-92 F 321 950.00 863.64 86.36 BUSINESS CORPORATION 310-000-056-694V 09-01-92 F 322 165.00 150.00 15.00 BUSINESS CORPORATION 310-000-056-694V 035648 09-02-92 F 322 121.00 110.00 11.00 BUSINESS CORPORATION 310-000-056-694V 020383 09-03-92 F 322 100.00 BUSINESS CORPORATION 310-000-056-694V 001080 09-02-92 F 322 249.00 90.91 9.09 BUSINESS CORPORATION 310-000-056-694V 020384 09-03-92 F 323 190.00 226.36 22.64 BUSINESS CORPORATION 310-000-056-694V 006043 09-04-92 F 323 172.73 17.27 BUSINESS CORPORATION 310-000-056-694V 018973 09-07-92 F 323 30.00 BUSINESS CORPORATION 310-000-056-694V 006324 09-04-92 F 323 787.00 27.27 2. 73 BUSINESS CORPORATION 310-000-056-694V 018974 09-09-92 F 324 240.00 715.45 71.55 BUSINESS CORPORATION 310-000-056-694V 006325 09-10-92 F 324 218.18 21.82 BUSINESS CORPORATION 310-000-056-694V 022119 09-10-92 F 324 8.00 BUSINESS CORPORATION 310-000-056-694V 006551 09-10-92 F 324 227.00 7.27 0. 73 BUSINESS CORPORATION 310-000-056-694V 022120 09-10-92 F 325 352.00 206.36 20.64 BUSINESS CORPORATION 310-000-056-694V 006574 09-10-92 F 325 320.00 32.00 BUSINESS CORPORATION 310-000-056-694V 006588 09-11-92 F 325 32.00 BUSINESS CORPORATION 310-000-056-694V 006590 09-06-92 F 325 403.00 29.09 2.91 BUSINESS CORPORATION 310-000-056-694V 006589 09-17-92 F 326 366.36 36.64 BUSINESS CORPORATION 310-000-056-694V 662088 09-17-92 F 326 8.00 BUSINESS CORPORATION 310-000-056-694V 006771 09-18-92 F 326 177.00 7.27 0. 73 BUSINESS CORPORATION 310-000-056-694V 006771 09-18-92 F 326 228.00 160.91 16.09 BUSINESS CORPORATION 310-000-056-694V 006770 09-21-92 F 327 1,020.00 207.27 20. 73 BUSINESS CORPORATION 310-000-056-694V 09-22-92 f F 327 130.00 927.27 92. 73 BUSINESS CORPORATION 310-000-056-694V 00 6847 09-22-92 F 327 141.00 118. 1 8 11.82 BUSINESS CORPORATION 310-000-056-694V 539.00 128.18 12.82 BUSINESS CORPORATION 310-000-056-694V 006789 490.00 49.00 BUSINESS CORPORATION 310-000-Q56-694V 022992 50.00 006792 317.00 45.45 4.55 020191 824.00 288. 18 28.82 020079 450.00 749.09 74.91 020260 162.00 409.09 40.91 147.27 14.73 75.00 30.00 68. 18 6.82 27.27 2.73

EX A Page 7 BUS NESS CORPORATION 310-000-056-694V 020598 09-22-92 F 327 96.00 87.27 8' 73 BUS NESS CORPORATION 310-000-056-694V 020092 09-24-92 F 328 58.00 52.73 5.27 BUS NESS CORPORATION 310-000-056-694V 020093 09-24-92 F 328 5.27 BUS NESS CORPORATION 310-000-056-694V 035615 09-25-92 F 328 8.00 7.27 44.36 BUS NESS CORPORATION 310-000-056-694V 020094 09-24-92 F 328 488.00 443.61 46.82 BUS NESS CORPORATION 310-000-056-694V 020187 09-21-92 F 329 515.00 468.18 14.45 BUS NESS CORPORATION 310-000-056-694� 020188 09-21-92 F 329 159.00 144.55 8.73 BUS NESS CORPORATION 310-000-056-694V 020190 09-21-92 F 329 44.73 BUS NESS CORPORATION 310-000-056-694V 020189 09-21-92 F 329 96.00 87.27 20.00 BUS NESS CORPORATION 310-000-056-694V 020261 09-22-92 F 330 492.00 447.27 1.09 BUS NESS CORPORATION 310-000-056-694V 020262 09-22-92 F 330 220.00 200.00 1.09 BUS NESS CORPORATION 310-000-056-694� 035070 09-23-92 F 330 2' 18 BUS NESS CORPORATION 310-000-056-694V 035069 09-23-92 F 330 12.00 10.91 1. 09 BUS NESS CORPORATION 310-000-056-694V 022806 09-14-92 F 331 12.00 10.91 2.00 BUS NESS CORPORATION 310-000-056-694V 022500 09-15-92 F 331 24.00 21.82 16' 36 BUS NESS CORPORATION 310-000-056-694V 022848 09-16-92 F 331 12.00 10.91 34.55 BUSINESS CORPORATION 310-000-056-694V 022847 09-16-92 F 331 22.00 20.00 13.00 BUSINESS CORPORATION 310-000-056-694� 035825 09-30-92 F 332 180.00 163.64 16.64 BUSINESS CORPORATION 310-000-056-694� 035824 09-30-92 F 332 380.00 345.45 9.36 BUSINESS CORPORATION 310-000-056-694V 058852 09-30-92 F 332 143.00 130.00 2.55 09-25-92 F 333 183.00 166.36 202.27 UY GENERAL MERCHANDISE 23-5-003033 19482 09-25-92 F 333 103.00 93.64 210. 11 UY GENERAL MERCHANDISE 23-5-003033 19483 10-23-92 F 334 28.00 25.45 133.04 UY GENERAL MERCHANDISE 23-5-003033 19636 10-23-92 F 334 2,225.00 2,022. 73 187.18 UY GENERAL MERCHANDISE 23-5-003033 19637 10-23-92 F 335 2' 311.20 2' 101.09 266.67 UY GENERAL MERCHANDISE 23-5-003033 19636 11-13-92 F 335 1,463.40 1 '330.3'6 87.85 UY GENERAL MERCHANDISE 23-5-003033 19908 11-20-92 F 336 2,059.00 1'871.82 8.73 UY GENERAL MERCHANDISE 23-5-003033 19974 09-28-92 F 337 2,933.35 2,666.68 1,738.60 AK PHILIPPINES, LTD. 000-128-813� 11-13-92 F 337 966.40 878.55 364.22 AK PHILIPPINES, LTD. 000-128-813V 0028 11-26-92 F 338 96.00 87.27 630.58 AK PHILIPPINES, LTD. 000-128-813� 1213 10-16-92 F 338 19' 124.55 17,385.95 573.64 AK PHILIPPINES, LTD. 000-128-813V 2224 09-09-92 F 339 4,006.45 3,642.23 6,846.10 DCOM ASIA 25-9-000-605 8766 11-13-92 F 339 6,936.36 6,305.78 3,062.15 DCOM ASIA, INC. 25-0-005595 00565 11-17-92 F 340 6,310.00 5,736.36 786.03 INTERNATIONAL PHILIPPINES, INC. 340-000-411-906� 0793 10-21-92 F 341 75,307.10 68,461.00 863.64 NASOFT TECHNOLOGY CORPORATION 32A-8-009821 96798 09-11-92 F 341 33,683.67 30,621.52 560.00 SMITH AND FIELDERS, INC. 32A-4-006490 09-17-92 F 342 8,646.37 7,860.34 139. 18 TER KEY & LOCK SERVICE 483 09-21-92 F 342 9,500.00 8,636.36 10. 73 TERCRAFT COPYING & PRINTING HOUSE 33-1-00314 532 09-04-92 F 343 6,160.00 5,600.00 5.36 TERCRAFT COPYING & PRINTING HOUSE 32A-7-000660 1412 09-07-92 F 343 1,530.96 1,391.78 5.36 TERCRAFT COPYING & PRINTING HOUSE 32A-7-000660 1979 11-05-92 F 344 118.00 107.27 111.36 10 DATA SYSTEMS AND MANAGEMENT, INC. 32A-7-000660 23045 10-28-92 F 345 59.00 53.64 89' 18 RO DATA SYSTEMS AND MANEMENT, INC. 32A-2-001048 23158 11-03-92 F 346 59.00 53.64 82.73 JRISTS' HOUSE, INC. 32A-2-001048 2116 09-17-92 F 347 1,225.00 1' 113.64 54.82 3RISTS' HOLIDAY, INC. 6268 09-26-92 F 348 961.00 891.82 16. 36 JRISTS' HOLIDAY, INC. 32-9-000654 64102 09-24-92 F 349 910.00 827.27 988.46 JRISTS' HOLIDAY, INC. 32-9-000654 70272 11-25-92 F 349 603.00 548.18 95.45 )RISTS' HOLIDAY, INC. 32-9-000654 70559 11-18-92 F 350 180.00 163.64 13.27 JRISTS' HOLIDAY, INC. 32-9-000654 7593 10-24-92 F 351 10,873.04 9,884.58 125.54 JRISTS' HOUSE, INC. 32-9-000654 11597 10-08-92 F 352 1,050.00 954.55 16.36 JRISTS' HOUSE, INC. 32-9-000654 89546 10-06-92 fF 352 146.00 132. 73 34.55 lRISTS' HOUSE, INC. 32-8-000655 63758 10-10-92 F 353 1,380.98 1,255.44 827.54 JRISTS' HOUSE, INC. 32-8-000655 63148 180.00 163.64 32-8-000655 63293 380.00 345.45 32-8-000655 63227 9,102.92 8,275.38

mA Page 8 fORISTS' HOUSE, INC. 32-8-000655 63208 10-09-92 F 353 180.00 163.64 16.36 32-8-000655 63009 09-07-92 F 354 1,344.00 1,221 0 82 122 0 18 fORISTS' HOUSE INC 0 32-9-000654 88400 10-17-92 F 355 I 32-9-000654 374686 11-06-92 F 356 879.00 799.09 79.91 32-9-000654 88600 10-14-92 F 357 350.00 318 0 18 31 0 82 fORISTS' HOLIDAY, INC. 32-9-000654 88718 10-23-92 F 358 2,359.50 2,145.00 214.50 32-9-000654 88706 10-23-92 F 358 1,408.50 1,280.45 128.05 fORISTS' HOLIDAY, INC. 32-8-000655 64369 11-10-92 F 359 1,254.00 1 140,00 114 0 00 32-8-000655 64760 11-21-92 F 360 1,007.00 91 0 55 fORISTS' HOLIDAY, INC. 32-8-000655 64720 11-28-92 F 361 11102,00 I 100 0 18 32-8-000655 65968 11-27-92 F 362 120.00 10 0 91 fORISTS I HOLIDAy INC. 32-8-000655 17635 09-04-92 F 363 180.00 915.45 16 0 36 I 32-8-000655 62401 09-20-92 F 364 1,108 0 00 1,001 0 82 100.73 32-8-000655 62969 09-06-92 F 365 350.00 31 0 82 fORISTS' HOLIDAY, INC. 32-8-000655 62432 09-27-92 F 366 603.00 109.09 54.82 31-7-005507 10-03-92 163.64 fORISTS' HOUSE, INC. 31-7-005507 3720 10-14-92 F 367 75.00 1,007.27 6.62 30-6-007033 3671 10-08-92 F 367 3,800.00 318 0 18 345.45 roR I STS I HOUSE INC. 32A-4-000783 3254 10-16-92 F 368 548 0 18 I 001-309-775V 1834 11-03-92 F 369 485.00 44 0 09 001-309-775V 0051 11-19-92 F 370 6,485.00 68 0 18 589.55 fORISTS' HOUSE, INC. 32A-6-000434 0052 10-03-92 F 370 124,260.00 3,454.55 11,296.36 32A-1-001189 5300 11-20-92 F 371 18,070.00 1,642.73 �oR 1 STS' HOUSE, INC. 32A-4-000816 12183 09-10-92 F 372 17,896.00 440.91 1,626 0 91 fORISTS' HOUSE, INC. 34-5-000286 13850 10-07-92 F 373 11138,00 5,895.45 103.45 320-000-169-318V 94637 11-24-92 F 373 112,963.64 "ORISTS I HOUSE INC. 320-000-169-318V 107243 11-25-92 F 374 330.00 16,427.27 30.00 I 33-5-000922 107256 11-06-92 F 375 6,532.00 16,269.09 593.82 33-5-000922 053807 11-06-92 F 376 24,792.54 1,034.55 2,253.87 'GRISTS' HOUSE, INC. 32A-04-000352 053808 11-10-92 F 377 32A-9-000829 6765 09-22-92 F 378 752.40 300.00 68 0 40 �oR 1 sTs' HousE, INC. 32A-9-000829 12516 09-28-92 F 379 347.60 5,938.18 31 0 60 32A-9-000829 12525 09-07-92 F 380 884.65 22,538.67 80 0 42 "RADE, INC. 32A-9-000829 13 013 09-14-92 F 381 665.40 60.49 32A-9-000829 13030 10-14-92 F 382 16,500.00 684.00 1,500.00 .RADE, INC. 32A-9-000829 1311 7 10-27-92 F 383 750.00 316.00 68 0 18 32A-9-000829 13151 10-20-92 F 384 2, 700.00 804.23 245.45 JNTAIN FRESH, INC. 32A-9-000829 1319 7 09-09-92 F 385 400.00 604.91 36.36 100-200-062V 13396 10-12-92 F 386 800.00 15,000.00 72.73 'A BUSINESS SYSTEMS INCORPORATED 321-000-142-796V 1284 09-21-92 F 387 360.00 681 0 82 32 0 73 321-000-142-796V 3912 10-05-92 F 388 1,000.00 2,454.55 90.91 : ON ONE DIRECT 321-000-142-796V 3972 10-05-92 F 389 4,320.00 363.64 392.73 320-000-847-336V 3973 10-28-92 F 390 1,980.00 727.27 180.00 ON ONE DIRECT 320-000-166-077V 10-01-92 F 391 1,500.00 327.27 136.36 320-000-166-077V 269 10-29-92 F 392 3,200.00 909.09 290.91 'ER HANDLING SYSTEMS, INC. 320-000-166-077V 2088 10-29-92 F 392 70,424.00 3,927.27 6,402.18 321-001-668-824V 10-19-92 F 392 1,500.00 1,800.00 136.36 SONAL COMPUTER SPECIALISTS, INC. 321-001-668-824V . 134 11-20-92 F 394 4,675.00 1,363.64 425.00 310-100-060-208V 11-26-92 F 395 68,224.54 2,909.09 6,202.23 L-DATA BUSINESS SYSTEMS, INC. 25-Q-004531 2134 09-23-92 F 396 42,100.38 64,021.82 3,827.31 32S-8-000523 0083 10-22-92 1 F 397 42,100.38 1,363.64 3,827.31 LAND INOUSTRIES, INC. 290-000-294-858V 0148 09-09-92 F 398 6,466.51 4,250.00 587.86 9005 F 398 8,963.51 62,002.31 814.86 LCOPY CORPORATION 5028 91710,91 38,273.07 882 0 81 1775 7,500.00 38,273.'07 681 0 82 LCOPY CORPORATION 3831 297.27 5,878.65 27.02 5,945.45 8,148.65 540.50 LIPPINE SKYLANOERS INCORPORATED 8,828.10 61818 o 18 LIPPINE SKYLANDERS INCORPORATED 270.25 5,404.95 P & PAPER, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. LIPRINT, INC. I COMPUTERHAUS BIE STYLOGRAPHIC BIE STYLOGRAPHIC BIE STYLOGRAPHIC GULL GLASS WORKS, INC. VE-WELL SERVICES AND SUPPLIES CORP. VE-WELL SERVICES AND SUPPLIES CORP. VE-WELL SERVICES AND SUPPLIES CORP. MENS MENS ADY PRINTS B PHILIPPINES, INC. NIKOS E GUIDE PRESS, INC.

EX A Page 9 AL COMMERCIAL AND INDUSTRIAL CORP. 32A-3-000833 10826 11-27-92 F 399 70,000.00 63,636.36 6,363.64 IX CORPORATION 32-9-000019 152973 09-07-92 F 400 7,653.00 6,957.27 695.73 T ONE DESIGN, INC. 09-04-92 F 401 T ONE DESIGN, INC. 32A-2-002673 2183 11-27-92 F 402 56,184.67 51,076.97 5,107.70 T ONE DESIGN, INC. 32A-2-002673 2247 10-28-92 F 403 107,203.13 97,457.39 9,745.74 T ONE DESIGN, INC. 32A-2-002673 2224 10-28-92 21,725.65 2,172.57 IX CORPORATION 32A-2-002673 2225 11-06-92 F 403 23,898.22 82,280.14 8,228.01 IX CORPORATION 155111 11-27-92 F 404 90,508.15 EO SONIC LINE 32-9-000019 155770 10-19-92 F 405 6,957.27 695.73 NSON SALES CORPORATION 32-9-000019 6709 12-10-92 F 406 7,653.00 32,165.45 3,216.55 NSON SALES CORPORATION 32-7-000532 37056 01-06-93 35,382.00 ERTISING & PUBLIC RELATIONS, INC. 310-000-050-043V 0524 12-10-92 F 407 2,126.00 212.60 ERTISING & PUBLIC RELATIONS, INC. 31-0-001693 01-21-92 F 408 2,338.60 4,090.91 409.09 32A-7-007842 163 01-30-93 F 409 4,500.00 10,260.23 1,026.02 PRINTING, ltlC. 32A-7-007842 170 02-26-93 11,286.25 21,304.55 2,130.45 PRINTING, INC. 321-001-292-554V 00328 12-10-92 F 409 23,435.00 21,304.55 2,130.45 STA F F INCORPORATED 321-001-292-554V 00362 01-13-93 F 410 23,435.00 5,000.00 500.00 STAFF INCORPORATED 32A-9-008988 6893 02-05-93 F 411 5,500.00 1031090.91 101309.09 STAFF INCORPORATED 32A-9-008988 6455 02-26-93 F 412 113,400.00 71219.26 7 21 '9 3 STA F F INCORPORATED 32A-9-008988 6470 02-02-93 F 413 7 I 941 , 19 111063.03 1 106,30 FREIGHT 2100, INC. 32A-9-008988 6551 12-21-92 F 414 121169.33 5,571.64 HOR UMBRELLA INDUSTRIES, INC, 000-303-887V 92187 12-22-92 F 414 61128.80 3,629.45 I HOR UMBRELLA INDUSTRIES, INC. 29-3-004017 515 01-22-93 F 415 3,992.40 HOR UMBRELLA INDUSTRIES1 INC. 29-3-004017 532 12-22-92 122' 73 557' 16 X PRINTING CORPORATION 29-3-004017 573 12-24-92 F 416 135.00 91772.73 362.95 X PRINTING CORPORATION 30-4-002192 6855 02-05-93 F 417 10,750.00 9,772.73 X PRINTING CORPORATION 30-4-002192 6863 01-18-93 F 418 10,750.00 381181.82 12.27 X PRINTING CORPORATION 30-4-002192 6963 12-31-92 F 419 421000.00 11636.36 977.27 RO ADVERTISING, INC. 30-4-002192 6927 01-15-93 F 420 3,534.55 977.27 lOMAN ENTERPRISES 2854 01-18-93 F 421 11800.00 1,636.36 3 I 818 o 18 PINPOINT DIRECT MARKETING INC. 31-1002070 4 018 12-13-92 F 421 31888.00 1,636.36 163.64 R TRADING & SERVICES, INC. 100-205-092V 691 12-12-92 F 422 1,800.00 14,000.00 353.45 R TRADING & SERVICES, INC. 32A-2-008332 09077 12-12-92 F 423 1,800.00 163' 6 4 R TRADING & SERVICES, INC. 9762 02-23-93 F 425 151400.00 172'73 163.64 & CO PROCESSIONAL PROJECT MANAGERS 32-1-000355 9763 01-21-93 F 426 4,295.45 1,400.00 K MYRILL, INC. 32-1-000355 133 02-18-93 F 427 190.00 3,190.00 PENTERS TREASURE HOUSE 32-1-000355 5778 02-18-93 F 428 4,725.00 261946.00 17.27 PENTERS TREASURE HOUSE 300-001-607-337V 1151 01-29-93 F 429 31509.00 6, 757.25 429.55 PENTERS TREASURE HOUSE 32A-7-000466 1153 01-06-93 F 430 29,640.60 361363.64 319.00 PENTERS TREASURE HOUSE 394 01-06-93 F 431 71432.97 I ,363.64 2,694.60 PENTERS TREASURE HOUSE 32-8000549 0947 01-04-93 F 432 40,000.00 5,454.55 675.72 SOLIDATED PAPER PRODUCT&., INC. 32-8000549 0947 12-08-92 1,500.00 241,693.55 31636.36 PHILIPPINES CORPORATION 32-8000549 5474 01-06-93 F 433 6,000.00 166,849.74 136.36 PHILIPPINES CORPORATION 32-8000549 893455 01-06-93 F 434 265,862.91 4 1 181'82 545.45 PHILIPPINES CORPORATION 32-8000549 960153 02-09-93 F 434 183,534.71 4 1 181'82 24,169.36 PHILIPPINES CORPORATION 290-000-299-135V 960154 02-07-93 4,600.00 181772.73 16,684.97 PHILIPPINES CORPORATION 320-000-160-088V 992.,537 02-09-93 F 435 41600.00 11,811.64 418'18 PHILIPPINES CORPORATION 320-000-160-088V 992536 02-17-93 F 436 20,650.00 331880.19 418'18 PHILIPPINES CORPORATION 320-000-160-088V 992538 12-03-92 121992.80 100,402.44 11877.27 _SHE TRADING COMPANY 320-000-160-088V 993235 12-16-92 F 437 371268.21 1 1 181 '16 LSHE TRADING COMPANY 320-000-160-088V 414 7 3 12-16-92 F 438 110,442.68 279.09 31388.02 .SHE TRADING COMPANY 320-000-160-0SBV 41776 01-08-93 F 439 86U2 10,040.24 LSHE TRADING COMPANY 320-000-160-088V 41777 F 439 307.00 2,158.36 300-000-371-178V 42084 F 440 951.30 436.00 27.91 300-000-371-178V F 441 2,372.00 636.36 86.48 300-000-371-178V 479.60 11636.36 215.64 300-000-371-178V F 442 700.00 51181'82 43.60 , F 443 1,800.00 6,445.45 63.64 F 444 5, iOO.OO 163.64 F 445 7,090.00 518'18 644'55

:x A Page 10 .SHE TRADING COMPANY 300-000-371-178V 42085 01-08-93 F 446 29,550.00 26,863.64 2,686.36 TEVES 32A-5-003033 99487 02-27-93 F 447 70.00 63.64 6.36 000-404-172V 92670 02-16-93 F 448 .INE AUTOMATION SYSTEMS CORPORATION 40-1-000013 01-11-93 F 448 3,760.50 3,418.64 341.86 IN CONSTRUCTION CORPORATION 40-1-000013 031 02-12-93 F 449 694,568.70 631,426.09 63,142.61 IN CONSTRUCTION CORPORATION 32A-5-007109 034 12-01-92 F 450 509,209.00 462,917.27 46,291.73 I ASSOCIATES PHILS., INC. 32A-5-007109 196 12-01-92 F 450 I ASSOCIATES PHILS., INC. 197 02-11-93 F 451 16,350.00 14,863.64 1,486.36 >RINTING INC. 321-000-120-362V 16337 01-30-93 F 452 72,757.50 66,143.18 6,614.32 :LLE PRINTING CO. 32-002990 735 02-22-93 F 453 ;o FUN CORPORATION 0100 02-05-93 F 454 4,500.00 4,090.91 409.09 'HRIE JENSEN 000-087-203 9851 F 455 4,550.00 4,136.36 413.64 HOUSE PRINTERS CORPORATION 321-000-121-912V 30408 02-03-93 F 456 50,350.00 45,772.73 4,577.27 PHILIPPINES, INC. 122109 12-02-92 F 457 23,794.65 21,631.50 2,163 0 15 PHILIPPINES, INC. 35A-9-000266 121688 01-19-93 F 458 36,712.50 33,375.00 3,337.50 :GRATED COMPUTER SYSTEMS, INC. 320-000-161-142V 105324 01-18-93 F 459 49,500.00 45,000.00 4,500.00 :RLYNX SYSTEMS CORP. 320-000-161-142V 029 02-26-93 F 460 11,158 0 88 10,144.44 1,014 0 44 :GRATED COMPUTER SYSTEMS, INC. 107403 02-05-93 F 460 45,800.00 41,636.36 4,163.64 \NO PHOTO CENTER INC 0 000-055-626V 26159 02-24-93 F 461 321-001-544-017V 193437 01-20-93 F 462 900.91 900.83 90.08 I 194232 12-18-92 F 463 190.00 172 0 73 17.27 000-055-626V 58306 01-13-93 F 464 3,400.00 3,090.91 309.09 BUSINESS CORPORATION 321-000-124-462V 34704 01-13-93 F 465 9,472.10 8,611.00 861 0 10 BUSINESS CORPORATION 310-000-056-694V 34705 01-26-93 F 466 6,650.99 6,046.35 604.64 BUSINESS CORPORATION 310-000-056-694V 1062 01-26-93 F 467 7,157.34 6,506.67 650.67 310-000-056-694V 318181 0 01-19-93 F 468 8,019.00 7,290.00 729.00 UY GENERAL MERCHANDISE 5322 01-06-93 F 469 6,850.02 6,227.2 622.73 UY GENERAL MERCHANDISE 23-5-003033 8179243 01-05-93 F 470 2,177.53 1,979.57 197.96 INE AIRE SERVICE 23-5-003033 0147 12-11-92 F 471 680.00 618 0 18 61 0 82 \K PHILIPPINES, LTD. 250-000-672-642V 0078 12-16-92 F 472 6,310.00 5,736.36 573.64 \K PHILIPPINES, LTD. 321-000-128-813V 00675 12-03-92 F 473 20,700.00 18'818 0 18 1, 881 0 8 2 IK PHILIPPINES, LTD. 321-000-128-813V 0825 02-05-93 F 474 15,750.00 14'318 0 18 1 '431 0 82 liNIA LANE MOVING & STORAGE, INC. 321-000-128-813V 0898 02-18-93 F 475 31,500.00 28,636.36 2,863.64 IINIA LANE MOVING & STORAGE, INC. 321-000-128-579V 0928 02-05-92 F 475 34,053.60 30,957.82 3,095.78 lCOM ASIA, INC. 321-000-128-579V 0899 02-01-93 F 476 30,648.24 27,862.04 2,786.20 ICOM ASIA, INC. 25-9-000-605 10527 02-26-93 F 477 33,683.68 30,621.53 3,062.15 lCOM ASIA, INC. 25-9-000-605 097 02-15-93 F 478 24,324.00 22,112.73 2'211 0 27 ICOM ASIA, INC. 25-9-000-605 1459 01-26-93 F 479 82,331.68 74,846.98 7,484.70 lCOM ASIA, INC. 25-9-000-605 1506 12-08-92 F 480 4,550.00 4,136.36 413.64 PRESS, I lC. 25-9-000-605 67202 01-06-93 F 481 12,254.15 11,140 0 14 1'114 0 01 lATH, INC. 000-057-186V 6760 01-11-93 F 482 8,670.00 7,881.82 788.18 1YA PRINTING PRESS 25-3-003829 7655 01-19-93 F 483 2,500.00 2,272.73 227.27 rER KEY & LOCK SERVICE 32A-6-006829 7761 01-28-93 F 484 850.00 772.73 77 0 27 'ER KEY & LOCK SERVICE 7847 02-01-93 F 485 961.00 891 0 82 89 0 18 IOBASE INCORPORATED 33-1-00314 7880 02-05-93 F 486 495.00 450.00 45.00 IOBASE INCORPORATEO 33-1-00314 7946 02-10-93 F 487 495.00 450.00 45.00 IOBASE INCORPORATED 320-000-132-736V T993 02-19-93 F 488 715.00 650.00 65.00 IOBASE INCORPORATEO 320-000-132-736V 8090 02-05-93 F 489 495.00 450.00 45.00 IOBASE INCORPORATED 320-000-132-736V 23532 12-08-92 F 490 715.00 650.00 65.00 IOBASE INCORPORATEO 320-000-132-736V 2370 02-27-93 F 491 495.00 450.00 45.00 IOBASE INCORPORATED 320-000-132-736V 373810 02-27-93 1F 491 715.00 650.00 65.00 IOBASE INCORPORATED 320-000-132-736V 373804 01-11-93 F 492 2,159.00 1,962.73 196.27 !TRADE INC. 320-000-132-736V 7179 i 945.00 859.09 85.91 ITRADE INC. 320-000-132-736V 1 '140 0 50 1,036.82 103.68 lRISTS' HAVEN, INC. 000-064-787V 760.00 690.91 69.09 IRISTS' HAVEN, INC. 31-7-005507 1,633.00 1,484.55 148.45 lRISTS' HOLIDAY, INC. 25-4000885 25-4000885 32-9000654

:x A Page 11 JR STS' HOL IDAY, NC. 32-9000654 72273 01-22-93 F493 2,708.00 1,484.55 14 8. 4 5 11609 12-02-92 F 494 60.00 54.55 5.45 JR STS' HOLIDAY, rlC. 32-9000654 71206 12-19-92 F495 73416 12-17-92 F 496 1 '170.00 1,063.64 106.36 JR STS' HOL IDAY, NC. 32-9000654 73451 12-21-92 F 496 1,594.00 1,449.09 144.9 1 71483 12-21-92 F497 JR STS' HOLIDAY, NC. 32-9000654 71205 12-19-92 F 497 336.00 305.54 30.55 71217 12-19-92 F 498 180.00 163.64 16. 36 JR STS' HOL IDAY, NC. 32-9000654 72719 02-06-93 F 499 689.00 626.36 62.64 72858 02-20-93 F 500 11199,00 1,090.00 109.00 JR STS' HOLIDAY, NC. 32-9000654 89883 12-03-92 F 501 955.00 868.18 86.82 66685 12-18-92 F 502 1'818.00 1,652.73 165. 57 JR STS' HOL IDAY, NC. 32-9000654 66473 12-26-92 F 503 4,519.00 4,108.18 410.82 67036 01-03-93 F 504 130.00 118. 18 11.82 JR STS' HOLIDAY, NC. 32-9000654 67171 01-06-93 F 505 564.00 512.73 51.27 67150 01-06-93 F 506 JR STS' HOLIDAY, NC. 32-9000654 67267 01-09-93 F 507 50.00 45.45 4.55 67696 01-21-93 F508 287.00 260.91 26.09 JR STS' HOLIDAY, NC. 32-9000654 67796 01-23-93 F509 866.00 787.27 78.73 6804 02-01-93 F510 184.00 167.27 16.73 JR STS' HOL IDAY, NC. 32-9000654 26853 01-27-93 F511 640.00 581.82 58.18 68941 02-23-93 F 512 1'799.00 1,635.45 163.55 JR STS' HOLIDAY, NC. 32-9000654 01-19-93 F514 0102 01-28-93 F 515 75.00 68.18 6.82 JR STS' HOUSE, INC. 32-8000655 0003 02-18-93 F 516 231 . 00 210.00 21.00 0004 12-10-92 F516 421.00 382.73 38.27 JR ISTS' HOUSE, INC. 32-8000655 69062 12-09-92 F517 33,960.65 30,873.32 3,087.33 5366 01-08-93 F518 14,086.43 12,805.85 1,280.58 JR ISTS' HOUSE, INC. 32-8000655 83600 01-19-93 F 519 11'923.00 10,839.09 1,083.91 83607 01-19-93 F520 809.23 735.66 73.57 JRISTS' HOUSE, INC. 32-8000655 83608 02-17-93 F 521 5,500.50 5,000.45 500.05 83902 12-18-92 F 522 1,970.76 1'791.60 179.16 JR ISTS' HOUSE, INC. 32-8000655 12-21-92 F 523 3,240.00 2,945.45 294.55 861 01-05-93 F524 115.20 104.73 10.47 JRISTS' HOUSE, INC. 32-8000655 883 01-21-93 F525 18,421.24 16,746.58 1,674.66 895 02-12-93 F 526 11,344.50 10'313.18 1 '031.32 JR ISTS' HOUSE, INC. 32-8000655 929 12-09-92 F527 7,563.00 6,875.45 687.55 983 12-09-92 F527 7,563.00 6,875.45 687.55 JR ISTS' HOUSE, INC. 32-8000655 10833 12-11-92 F528 9,075.60 8,250.55 825.05 96322 01-08-93 F 529 1'512.60 1,375.09 137.51 JRISTS' HOUSE, INC. 32-8000655 71927 12-11-92 F 530 327.00 297.27 29.73 72331 12-10-92 F531 6,800.00 6' 181.82 618.18 JR ISTS' HOUSE, INC. 32-8000655 4168 02-17-93 F 532 347.60 316.00 31.60 3451 01-13-93 F533 759. 40 684.00 68.40 ON ONE DIRECT MARKETING COMMUNICATIONS INC. 001-309-775V 9768 02-11-93 F534 63,000.00 57,272.73 5,727.27 016589 01-13-93 F 535 1,047.20 952.00 95.20 ON ONE DIRECT MARKETING COMMUN ICATIONS INC. 001-309-775V 016333 12-08-92 F536 18,425.10 16,750.09 1 '6 75. 01 12_492 02-08-93 F537 11,000.00 10,000.00 1,000.00 ON ONE DIRECT MARKET ING COMMUNICAT IONS INC. 001-309-775V 13260 02-09-93 F538 11 '000.00 10,000.00 1,000.00 13 414 02-11-93 F539 720.00 654.55 65.45 IFIC OFFICE MACHINES, INC. 31-9-000407 13421 02-23-93 FF 540 2,880.00 261.82 13433 12-02-92 F 541 3,420.00 2 '618. j 8 310. 91 :R HANDLING SYSTEMS, INC. 32A-6-000434 13468 8,300.00 754.55 4095 3,060.00 3,109.09 278.18 TRAVEL 32-0-000141 6,400.00 7,545.45 581.82 23,515.50 2,781.82 2,146.86 TRAVEL 32-0-000141 5'818.18 21,468.64 TRAVEL 32-0-000141 TRAVEL 32-0-000141 RLESS STORAGE BOXES, INC. 34-3-004454 gLESS STORAGE BOXES, INC. 34-3-004454 RLESS STORAGE BOXES, INC. 34-3-004454 1LESS STORAGE BOXES, INC. 34-3-004454 RLESS STORAGE BOXES, INC. 34-3-004454 SONAL COMPUTER SPEC IAL ISTS, INC. 32A-1-001189 LAND INDUSTRIES, INC. 34-5-000286 _COPY 32-0-000828 LCOPY 32-0-000828 EER HOME INDUSTR IES 30-7-000383 NTZYME, INC. 31-6-005340 TECTION TECHNOLOGY, INC. 330-000-305-210V P & PAPER, INC. 321-000-139-242V P & PAPER, INC. 321-000-139-242� L IPRINT, INC. 32A-9-000829 L IPR INT, INC. 32A-9-000829 LIPRINT, INC. 32A-9-000829 LIPRINT, INC. 32A-9-000829 L IPRINT, INC. 32A-9-000829 L IPRINT, INC. 32A-9-000829 BIE STYLOGRAPH IC & DEVELOPMENT CORPORATION 321-000-142-796V

NEX A Page 12 BBIE STYLOGRAPHIC & DEVELOPMENT CORPORATION 321-000-142-796V 4112 12-02-92 F 541 40,700.00 37,000.00 3, 700.00 BBIE STYLOGRAPHIC & DEVELOPENT CORPORATION 321-000-142-796V 4124 12-02-92 F 541 35,250.00 32,045.45 3,204.55 RVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 21 82 12-11-92 F 544 90,357.81 82,143.46 8,214.35 RVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2255 01-21-93 F 545 47,153.85 42,867.14 4,286.71 RVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2260 01-25-93 F 546 48,906.32 44,460.29 4,446.03 RVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2281 02-05-93 F 547 45,659.03 41,508.21 4,150.82 RVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2280 02-05-93 F 547 48,569.46 44,154.05 4 1 415 o 41 EMENS, INC. 321-001-668-824V 0165 01-13-93 F 548 31,680.00 28,800.00 2,880.00 EMENS, INC. 321-001-668-824V 1659 12-18-92 F 549 87,120.00 79,200.00 7,920.00 EMENS, INC. 321-001-668-824V 0166 01-13-93 F 550 EMENS, INC. 321-001-668-824V 0252 12-15-92 F 551 6,466.52 5,878.65 587.87 EMENS, INC. 321-001-668-824V 2837 02-05-93 F 552 2,081.90 1,892.64 189.26 EMENS, INC. 321-001-668-824V 2885 02-22-93 F 553 7, 700.00 7,000.00 700.00 0005980 01-05-93 F 554 13,905.10 12,641.00 1,264' 10 EQUICOM COMPUTER SERVICES, INC. 32A-5-000138 9899 02-02-93 F 555 16,714.00 15,194.55 1,519' 45 EADY PRINTS 31-000158-87 7022 02-16-93 F 556 4,232.36 1,519'45 MARAW REINFORCED ARMORED CAR SERVICES, INC. 30A-Q-002485 7023 02-17-93 F 557 13,937.00 423.24 1,267.00 MARAW REINFORCED ARMORED CAR SERVICES, INC. 30A-0-002485 11350 12-29-92 F 558 5,500.00 12,670.00 500.00 TAL COMMERCIAL AND INDUSTRIAL CORP. 32A-3-000833 2253 12-10-92 F 559 11,000.00 1,000.00 IT ONE DESIGN, INC. 32A-2-002673 2252 12-10-92 F 559 45,191.40 5,000.00 4 1 108 o 31 IT ONE DESIGN, INC. 32A-2-002673 2261 12-28-92 F 560 13,978.35 10,000.00 1,270, 76 IT ONE DESIGN, INC. 32A-2-002673 1154 01-13-93 F 560 42,001.93 41,083.09 3,818.36 IT ONE DESIGN, INC. 32A-2-002673 2430 02-03-93 F 561 119,844.19 12,707.59 10,894.93 IT ONE DESIGN, INC. 32A-2-002673 22 77 02-18-93 F 562 14,938.45 38,183.57 1,358.04 IT ONE DESIGN, INC, 32A-2-002673 2280 02-22-93 F 562 42,673.50 108,949.2.6 3,879.41 IT OfJE DESIGN, INC. 32A-2-002673 155731 02-13-93 F 563 45,082.64 13,580.41 4,098.42 BIX CORPORATION 157550 01-11-93 F 564 7,653.00 38 I 794.09 695,73 BIX CORPORATION 32-9-000019 15,306.00 40,984.22 1,391 '45 32-9-000019 13,163,901'72 6,957.27 1,196,718.34 T0TAL 13,914.55 11,967,183,36