Lumber Manufacturing Company -Chart of Accounts Account # Description Balance Sheet 1110.00....................CASH-GENERAL CHECKING 1120.00...................CASH-SOUTH BEND RECEIPTS 1125.00...................CASH-GRAND RAPIDS REC 1130.00...................CASH-SAVINGS 1140.00...................Johnson Lumber Health Plan 1150.00 CASH DRAWERCHAR RETAIL 1160.00...................CASH DRAWER-GR RETAIL 1170.00...................CASH DRAWER- SBEND RETAIL 1180.00...................CASH-PETTY OFFICE & SBEND 1190.00...................AR - TRADE 1192.00...................AR - WARRANTY 1193.00...................AR - ADVERTISING 1195.00...................AR - EMPLOYEES 1199.00...................UNAPPLIED PAYMENTS 1210.00...................BAD DEBT RESERVE 1220.00...................CURRENT PORTION–NOTE REC 1225.00...................DEF TAX ASSET-NON CURENT 1230.00...................NOTES REC – MILLCRAFT 1231.00...................NOTE REC –MARK JOHNSON 1232.00...................NOTE REC – JEFF BEERS 1233.00...................NOTE REC - R CURTIS 1234.00...................NOTE REC – P/S PLAN 1235.00...................NOTE REC – T&S WOOD 1236.00...................NOTE REC - LISA FOX 1250.00...................NOTE REC - ROBERT WJ 1270.00...................INVENTORY-TIMBER 1290.00...................INVENTORY-LOGS 1300.00...................BEG LUMBER INVENTORY 1302.00...................LUMBER PURCHASES 1304.00...................LUMBER COST OF SALES 1306.00...................LUMBER INV ADJUSTMENTS 1309.00...................INTER-COMPANY TRANSFERS 1320.00...................Package Lumber Inventory 1330.00...................INVENTORY-RETAIL – CH 1335.00...................Consignment Inventory CH 1350.00...................INVENTORY-RETAIL - SB 1355.00...................Consignment Inventory SB 1360.00...................INVENTORY-RETAIL – GR 1365.00...................Consignment Inventory GR 1370.00...................LIFO RESERVE 1395.00...................INTERSTORE CLEARING ACT 1510.00...................LAND-CHARLOTTE 1520.00...................LAND-SOUTH BEND 1530.00...................BUILDING/LAND 1540.00...................KALAMO PROPERTY 1550.00...................SOUTH BEND IMPROVEMENTS 1560.00...................CHARLOTTE IMPROVEMENTS 1561.00...................120 AMITY IMPROVEMENTS 1562.00...................202 AMITY IMPROVEMENTS 1563.00...................454 SHELDON 1564.00...................446 SHELDON 1570.00...................SCOTCH KILN 1580.00...................BRICK KLIN 1590.00...................DEHUMIDIFIER KILN 1600.00...................BLOCK WAREHOUSE 1605.00...................#1 WAREHOUSE 1610.00...................#2 WAREHOUSE 1620.00...................#3 WAREHOUSE 1630.00...................#4 WAREHOUSE 1632.00...................#5 WAREHOUSE 1634.00...................#6 WAREHOUSE 1635.00...................Tire Shed 1640.00...................CH MAIN PLANT 1650.00...................CH MAIN PLANT IMPROV 1660.00...................SOUTH SHED 1670.00...................OFFICE & STORE BUILDING

Account #

Description

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1680.00...................BUILDING-SOUTH BEND 1685.00...................BUILDING-GRAND RAPIDS 1690.00...................FACTORY FIXTURES 1700.00...................FIXTURES-SOUTH BEND 1710.00...................MACHINERY 1715.00...................BisTrack Software+Implementation 1720.00...................OFFICE EQUIPMENT 1722.00...................CHAR WBENCH FIXTURES 1724.00...................S BEND WBENCH FIXTURES 1726.00...................G RAPIDS WBENCH FIXTURES 1730.00...................TRUCKS & AUTOS 1751.00...................ACCUMULATED DEPRECIATION 1800.00...................Asset Held For Sale 1910.00...................PREPAID TAXES 1920.00...................PREPAID INSURANCE 1925.00...................DEFERRED TAX ASSETS 1930.00...................PREPAID EXPENSES 1940.00...................Work in Progress 1950.00...................CASH SURREN VALUE-LIFE INS 1960.00...................WARRANTY - CLEARING ACC 2110.00...................ACCOUNTS PAYABLE-TRADE 2120.00...................ACCOUNTS PAYABLE CLEARING 2130.00...................ACCRUED ACCOUNTS PAYABLE 2140.00...................LINE OF CREDIT - EQUIPMENT 2150.00...................NOTE PAYABLE-LINE OF CREDIT 2160.00...................N/P MONITOR 2170.00...................MI SALES TAX PAYABLE 2190.00...................IND SALES TAX PAYABLE 2210.00...................MARK RJ ACCOUNT 2230.00...................TIM WJ ACCOUNT 2250.00...................RICHARD DJ ACCOUNT 2270.00...................TED LJ ACCOUNT 2290.00...................DEFERRED FED. INC. TAX 2310.00...................ACCRUED PAYROLL 2315.00...................FLEXIBLE SPENDING ACCOUNT 2325.00...................DEPENDENT CARE ACCOUNT 2330.00...................ACCRUED FED. INC. TAX 2350.00...................ACCRUED MI INC. TAX 2360.00...................ACCRUED PROFIT SHARING 2370.00...................ACCRUED PROPERTY TAX 2390.00...................ACCRUED LICENSE TAX 2410.00...................ACCRUED INTEREST 2430.00...................DEPOSITS RECEIVED 2435.00...................CLEANING DEPOSIT 2440.00...................GIFT CERTIFICATES 2441.00...................Gift Cards 2450.00...................OTHER ACCRUED EXPENSES 2460.00...................PAYROLL CLEARING ACCOUNT 2470.00...................CURRENT PORTION-LT DEBT 2475.00...................Current Portion – Deferred Comp 2510.00...................N/P Fifth Third Mortgage 2520.00...................NOTE PAYABLE-MNB GR 2525.00...................Welles Fargo Lease-HT80FT 2526.00...................Welles Fargo Lease-HT80FT Dual 2527.00...................MAT. HANDLING LEASE H50FT 2530.00...................NOTE PAYABLE-LIFE INS 2535.00...................NOTE PAYABLE-MNB GR MRTGE 2540.00...................Note Payable Charlotte MTGE 2550.00...................N/P-TED LJ-LUMBOT 2560.00...................NOTE PAYABLE-JOSEPHINE KJ 2570.00...................NOTE PAYABLE-RICHARD DJ 2580.00...................NOTE PAYABLE-EDWARD LJ 2590.00...................N/P-TED LJ-CLIFFORD 2591.00...................DEFERRED COMP - RDJ 2592.00...................DEFERRED COMP - ELJ 2593.00...................DBT TRUST - EDWARD 2600.00...................TIMBER CONTRACTS PAYABLE 2610.00...................LT DEBT-CURRENT PORTION 2620.00...................Deferred Comp – Current Portion

Lumber Manufacturing Company -Chart of Accounts Account # Description 2910.00...................CAPITAL STOCK 2915.00...................COMMON STOCK - NONVOTING 2920.00...................TREASURY STOCK 2925.00...................PAID IN CAPITAL 2930.00...................RETAINED EARNINGS

Account #

Description

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Lumber Manufacturing Company -Chart of Accounts Account # Description Wholesale Sales 3000.01...................GREEN LUMBER 3010.01...................BY PRODUCTS 3020.01...................DOMESTIC KD 3030.01...................IMPORTED KD 3040.01...................SOFTWOODS KD 3045.01...................FSC Certified Wood 3050.01...................RE-MANUFACT PRODUCTS 3060.01...................MACHINE WORK 3070.01...................KILN DRYING 3090.01...................OTHER SERVICES 3130.01...................HARDWARE SALES 3200.01...................MISCELLANEOUS SALES 3210.01...................SALES DISCOUNTS 3220.01...................SALES RETURNS 3300.01...................INTERCO. TRANSFERS OUT 4110.01...................C.O.S. GREEN LUMBER 4130.01...................C.O.S. DOMESTIC KD 4140.01...................C.O.S. IMPORTED KD 4145.01...................C.O.S. FSC Certified Wood 4150.01...................C.O.S. SOFTWOODS KD 4160.01...................C.O.S. RE-MFG PRODUCT 4210.01...................FREIGHT 4220.01...................PURCH. PRICE VARIANCE 4230.01...................MFG. COSTS APPLIED 4240.01...................INVENTORY WRITE-DOWNS 4250.01...................INVENTORY VALUE ADJ 4260.01...................INTERCO. TRANSFERS IN 4540.01...................C.O.S. HARDWARE 5110.01...................LABOR-SALES 5120.01...................LABOR-MAINTENANCE 5130.01...................LABOR-MANUFACTURED 5140.01...................LABOR-ADMINISTRATION 5150.01...................LABOR-CONTRACTED 5155.01...................LABOR – CASUAL 5156.01...................Wood Expo Contracted 5160.01...................TAXABLE FRINGE BENEFITS 5170.01...................EMPLOYEE WELFARE 5180.01...................EDUCATION & TRAINING 5210.01...................PAYROLL TAXES 5220.01...................PENSION/PROFIT SHARING 5310.01...................INSURANCE-WORKERS COMP 5320.01...................INSURANCE-HEALTH 5325.01...................AFLAC INSURANCE 5330.01...................INSURANCE-LIFE 5340.01...................MEDICAL EXPENSES 6100.01...................MISC. MACHINERY PARTS 6101.01...................REPAIR PART RETURNS 6105.01...................BLACK TANDEM TRAILER 6108.01...................250 SAWMILL DIESEL 6109.01...................YELLOW TRAILER 6110.01...................GREEN TRAILER 6111.01....................KOMATSU 5000 6112.01...................H80C HYSTER 6113.01...................KOMATSU 5000 6115.01...................Walnut Vat 6116.01...................TCM-FG30 LIFT TRUCK 6117.01...................SB H80C HYSTER 6118.01...................MONON CHIP VAN 6119.01...................GR H35XL HYSTER 6120.01...................'73 TRNSCRFT 40' TRAILER 6121.01...................COPCO CHIP VAN 6122.01...................'90 GMC FLATBED 6123.01...................‘00 Freightliner FLC120 6124.01...................'84 FREIGHTLINER 6125.01...................'84 FREIGHTLINER 6126.01...................'97 Freightliner FL80 6127.01...................CY500 CLARK GREEN 6128.01...................FLATBED TRUCK--

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Description

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6129.01...................01 International 4900 6130.01...................CLARK LIFT TRUCK Y80 6131.01...................CITY TRAILER 6132.01...................1993 INT'L 4900' 6133.01...................MOTOR TUG 6134.01...................81 RAVENS ALUM TRL 6135.01...................TR48 SWEEPSTER 6136.01...................TRAUB SCREW MACHINE 6137.01...................’00 Freightliner FL80 6138.01...................INTERNATIONAL 95 6139.01...................2000 Sterling LT9500 6140.01...................CY200 GRAY CLARK LIFT 6141.01...................DBT IH TRACTOR/LOADER 6142.01...................Kanawha Scale 6143.01...................C35B GREEN SHOP CLARK 6144.01...................TENNANT 6400 SWEEPER 6145.01...................87 CAT T50D FORKLIFT 6146.01...................FORD LIFT TRUCK 6147.01...................Lift Truck 6148.01...................8000# H80C HYSTER 6149.01...................SULLAIR AIR COMPRESSOR 6150.01...................CY250 CLARK LIFT 6152.01...................CHIPPER/SCREEN 6155.01...................LUMBER SORT MACHINE 6158.01...................BOILER ROOM 6159.01...................FILING ROOM 6160.01...................DEBARKER 6161.01...................HOG 6162.01...................SAWMILL MACHINERY 6163.01...................GENERATOR 6164.01...................SAWMILL RESAW 6165.01...................PLANING MILL 6166.01...................DIMENSION LINE 6174.01...................GARAGE TOOLS 6175.01...................CURTIS C98 EAST 6176.01...................CURTIS C98 WEST 6177.01...................WSTG LEROY COMP 6178.01...................SHULTZ COMP DESK 6179.01...................SHULTZ COMP GARAGE 6180.01...................Kaeser BS50 Compressor 6181.01...................TRUCK WASHER 6182.01...................Fire Prevention 6183.01...................H20 PIPES/PLUMBING 6184.01...................BOILER CHEMICALS 6189.01...................GASOLINE-SHOP 6190.01...................BOILER SOFTENER SALT 6191.01...................BOILER SOFTENERS 6200.01...................MOISTURE METERS 6201.01...................SHOP SE FAN 6202.01...................SHOP SW FAN 6203.01...................BIN DRAFT FAN 6204.01...................STACK DRAFT FAN 6205.01...................OUTSIDE BIN FAN 6206.01...................HEADSAW FAN 6207.01...................SHOP NW FAN 6254.01...................CHAINSAWS 6256.01...................TRANSFER CAR 6306.01...................W24C Case Loader 6347.01...................Lift Truck 6502.01...................TED'S AUTO 6503.01...................MARK'S AUTO 6510.01...................VEHICLE EXPENSES/AUTO 6614.01...................ELECTRICAL SUPPLIES 6663.01...................ROUNDHOUSE 6668.01...................REPAIRS-YARD & BLDGS. 6669.01...................WAREHOUSE 2 & 3 6670.01...................#1 WAREHOUSE 6671.01...................S. BRICK KILN 6672.01...................SCOTCH KILN 6673.01...................WALNUT VATS 6674.01...................DIPPING VAT 6675.01...................OUTER SHAVINGS BIN 6678.01...................DE-HI KILNS

Lumber Manufacturing Company -Chart of Accounts Account # Description 6680.01...................MAIN BLDG STRUCTURE 6685.01...................CORNER BARN 6686.01...................WAREHOUSE #4 6687.01...................SOUTH SHED 6688.01...................TIRE SHED 6689.01...................OFFICE 6690.01...................#5 Warehouse 7110.01...................PRODUCT SUPPLIES 7120.01...................JANITORIAL SUPPLIES 7130.01...................UTILITIES 7140.01...................GAS & OIL 7150.01...................LANDFILL 7160.01...................TELEPHONE 7170.01...................RENT-BUILDING & LAND 7180.01...................RENT-EQUIPMENT 7190.01...................TAX-HIGHWAY USE 7200.01...................TAX-PROPERTY 7210.01...................TAX-LICENSE & FUEL 7220.01...................TAX-MISCELLANEOUS 7230.01...................INSURANCE-GENERAL 7250.01...................OFFICE EXPENSE 7255.01...................COMPUTER SUPPLIES 7260.01...................DONATIONS 7270.01...................DUES, SUBSCRIPTIONS 7280.01...................PENALTIES/FINES 7290.01...................LEGAL & PROFESSIONAL 7300.01...................UNCOLLECTABLE ACCOUNTS 7305.01...................PUBLICATIONS 7306.01...................CO-OP REIMBURSMENT 7307.01...................INTERNET RELATED EXPENSE 7310.01...................ADVERTISING/PROMOTIONS 7320.01...................MARKETING EXPENSE 7325.01...................WORKBENCH SHOW 7330.01...................DEPRECIATION 7340.01...................EXPO EXPENSE 7345.01...................MERCHANT FEES 7350.01...................POSTAGE METER ONLY 7360.01...................TRAVEL 7361.01...................MEALS & ENTERTAINMENT 8120.01...................INTEREST INCOME 8130.01...................CASH DISCOUNTS EARNED 8140.01...................BAD DEBTS RECOVERED 8150.01...................SALE OF ASSETS 8160.01...................RESTOCKING FEES 8170.01...................OTHER INCOME 8190.01...................INTEREST EXPENSE 8200.01...................PAYMENT DISC. ALLOWED 8210.01...................BAD DEBT EXPENSE 8220.01...................DIRECTORS FEES 8240.01...................OTHER EXPENSES 9500.01...................FEDERAL INCOME TAXES 9620.01...................STATE INCOME TAXES-MI

Account #

Description

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Lumber Manufacturing Company -Chart of Accounts Account # Description Logging Division 3010.02...................BY-PRODUCTS 3012.02...................LOG SALES 3020.02...................Domestic KD 3030.02...................Imported KD 3040.02...................Softwoods KD 3050.02...................REMFG PRODUCTS 3045.02...................FSC CERTIFIED WOOD 3060.02...................Machine Work 3090.02...................OTHER SERVICES 3160.02...................Wood Products 3190.02...................SPECIAL ORDER SALES 3200.02...................MISCELLANEOUS SALES 3300.02...................INTERCO. TRANSFERS OUT 4130.02...................COS Domestic 4140.02...................COS Imported 4145.02...................COS FSC CERTIFIED WOOD 4150.02...................COS Softwoods 4160.02...................COS REMFG PRODUCTS 4210.02...................FREIGHT 4220.02...................PURCHASE PRICE VARIANCE 4230.02...................MFG. COSTS APPLIED 4240.02...................INVENTORY WRITE-DOWNS 4250.02...................INVENT. VALUE ADJUST. 4260.02...................C.O.S. - LOGS TRANSFERRED 4310.02...................C O.S. - LOGS SOLD 4570.02...................COS Wood Products 4572.02...................Adjustments Wood Products 4592.02...................C.O.S. SPECIAL ORDER SALES 5110.02...................LABOR-SALES 5120.02...................LABOR-MAINTENANCE 5130.02...................LABOR-MFG 5140.02...................LABOR-ADMINISTRATION 5150.02...................LABOR-CONT/CUT & SKID 5155.02...................LABOR-CONTRACTED/ HAULING 5156.02...................LABOR CONTRACTED 5160.02...................TAXABLE FRINGE BENEFITS 5170.02...................EMPLOYEE WELFARE 5180.02...................EDUCATION & TRAINING 5210.02...................PAYROLL TAXES 5220.02...................PENSION/PROFIT SHARING 5310.02...................INSURANCE-WORKERS COMP 5320.02...................INSURANCE-HEALTH 5325.02...................AFLAC INSURANCE 5330.02...................INSURANCE-LIFE 5340.02...................MEDICAL EXPENSES 5410.02...................LABOR-CUT & SKID 5420.02...................LABOR-LOG HAULING 5430.02...................LABOR-TIMBER MGT 6100.02...................MISC. MACHINERY PARTS 6108.02...................250 Sawmill Diesel 6116.02...................TCM-FG30 Lift Truck 6117.02...................H80C Hyster 6118.02...................Monon Chip Van 6119.02...................GR Hyster 6121.02...................Copco Chip Van 6122.02...................'90 GMC Flatbed 6127.02...................CY500 Clark Green 6128.02...................Flatbed Truck 6132.02...................1993 INT'L 4900' 6133.02...................Motor Tug 6138.02...................International 95 6139.02...................Freight Liner 94 6140.02...................CY400 Grey Clark Lift 6147.02...................Lift Truck 6152.02...................Chipper/Screen 6155.02...................Lumber Sort Machine 6159.02...................Filing Room 6160.02...................Debarker

Account #

Description

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6161.02...................Hog 6162.02...................Sawmill Machinery 6164.02...................Sawmill Resaw 6174.02...................Garage Tools 6175.02...................Curtis C98 East 6176.02...................Curtis C98 West 6177.02...................WSTG Leroy Comp 6178.02...................Shultz Comp Desk 6180.02...................Kaeser BS50 Compressor 6181.02...................Truck Washer 6182.02...................Fire Prevention 6183.02...................H20 Pipes/Plumbing 6189.02...................Gasoline-Shop 6206.02...................Headsaw Fan 6254.02...................CHAINSAWS 6306.02...................CASE LOADER W24C 6314.02...................FREUHAUF DROP DECK 6325.02...................'84 FREIGHTLINER 6347.02...................Lift Truck 6351.02...................ALLIS CHALMERS LDR 6354.02...................METAL DETECTOR 6503.02...................MARK'S AUTO 6510.02...................VEHICLE EXPENSE/AUTO 6614.02...................ELECTRICAL SUPPLIES 6663.02...................Roundhouse 6668.02...................REPAIRS-YARD & BUILDINGS 6671.02...................S. Brick Kiln 6672.02...................Scotch Kiln 6673.02...................Walnut Vats 6674.02...................Dipping Vat 6675.02...................Outer Shavings Bin 6678.02...................DE-HI Kilns 6680.02...................Main Bldg Structure 6687.02...................South Shed 7110.02...................PRODUCT SUPPLIES 7120.02...................JANITORIAL SUPPLIES 7130.02...................UTILITIES 7140.02...................GAS & OIL 7150.02...................LANDFILL 7160.02...................TELEPHONE 7170.02...................RENT-BUILDING & LAND 7180.02...................RENT-EQUIPMENT 7190.02...................TAX-HIGHWAY USE 7200.02...................TAX-PROPERTY 7210.02...................TAX-LICENSE & FUEL 7220.02...................TAX-MISCELLANEOUS 7230.02...................INSURANCE-GENERAL 7250.02...................OFFICE EXPENSE 7255.02...................COMPUTER SUPPLIES 7260.02...................DONATIONS 7270.02...................DUES, SUBSCRIPTIONS 7280.02...................PENALTIES/FINES 7290.02...................LEGAL & PROFESSIONAL 7300.02...................UNCOLLECTABLE ACCOUNTS 7305.02...................PUBLICATIONS 7307.02...................INTERNET RELATED EXPENSE 7310.02...................ADVERTISING/PROMOTIONS 7320.02...................MARKETING EXPENSE 7330.02...................DEPRECIATION 7340.02...................Expo Expense 7350.02...................POSTAGE METER ONLY 7360.02...................TRAVEL 7361.02...................MEALS & ENTERTAINMENT 8120.02...................INTEREST INCOME 8130.02...................CASH DISCOUNTS EARNED 8140.02...................BAD DEBTS RECOVERED 8150.02...................SALE OF ASSETS 8160.02...................RESTOCKING FEES 8170.02...................OTHER INCOME 8190.02...................INTEREST EXPENSE 8200.02...................PAYMENT DISC. ALLOWED

Lumber Manufacturing Company -Chart of Accounts Account # Description 8210.02...................BAD DEBT EXPENSE 8220.02...................DIRECTORS FEES 8240.02...................OTHER EXPENSES 9500.02...................FEDERAL INCOME TAXES 9620.02...................STATE INCOME TAXES-MI

Account #

Description

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Lumber Manufacturing Company -Chart of Accounts Account # Description Charlotte Retail Store 3000.03...................GREEN LUMBER 3010.03...................BY PRODUCTS 3012.03...................LOG SALES 3020.03...................DOMESTIC KD 3030.03...................IMPORTED KD 3040.03...................SOFTWOODS KD 3045.03...................FSC CERTIFIED WOOD 3050.03...................RE-MANUFACTURED PROD. 3060.03...................MACHINE WORK 3070.03...................KILN DRYING 3090.03...................OTHER SERVICES 3100.03...................STATION PWR. TOOLS 3110.03...................PORTABLE POWER TOOLS 3120.03...................OTHER TOOLS 3125.03...................ROCKLER 3130.03...................HARDWARE 3135.03...................REPAIR PARTS 3140.03...................CUTTERS 3150.03...................LITERATURE 3160.03...................WOOD PRODUCTS 3170.03...................FINISHES 3180.03...................CONSIGNMENT PRODUCTS 3190.03...................SPECIAL ORDER SALES 3200.03...................MISCELLANEOUS SALES 3210.03...................SALES - DISCOUNTS 3220.03...................RETURNS 3300.03...................INTERCO. TRANSFERS OUT 4110.03...................C.O.S. GREEN LUMBER 4130.03...................C.O.S. DOMESTIC KD 4140.03...................C.O.S. IMPORTED KD 4145.03...................C.O.S. FSC CERTIFIED WOOD 4150.03...................C.O.S. SOFTWOODS KD 4160.03...................C.O.S. RE-MFG PRODUCT. 4210.03...................FREIGHT 4220.03...................PURCH. PRICE VARIANCE 4230.03...................MFG COSTS APPLIED 4240.03...................INVENTORY WRITE-DOWNS 4250.03...................INVENT. VALUE ADJUST. 4260.03...................TRANSFERS IN 4310.03...................C.O.S. LOGS SOLD 4510.03...................C.O.S. STAT. PWR. TOOLS 4512.03...................ADJUST-STAT. PWR. TOOLS 4520.03...................C.O.S. PORT. PWR. TOOLS 4522.03...................ADJUST-PORT. PWR. TOOLS 4525.03...................C.O.S. ROCKLER 4526.03...................ADJUST ROCKLER 4530.03...................C.O.S. OTHER TOOLS 4532.03...................ADJUST-OTHER TOOLS 4540.03...................C.O.S. HARDWARE 4542.03...................ADJUST-HARDWARE 4545.03...................C.O.S. REPAIR PARTS 4550.03...................C.O.S. CUTTERS 4552.03...................ADJUST-CUTTERS 4560.03...................C.O.S. LITERATURE 4562.03...................ADJUST-LITERATURE 4570.03...................C.O.S. WOOD PRODUCTS 4572.03...................ADJUST-WOOD PRODUCTS 4580.03...................C.O.S. FINISHES 4582.03...................ADJUST-FINISHES 4590.03...................C.O.S. CONSGNMNT PROD. 4592.03...................C.O.S. SPECIAL ORDER SALES 5110.03...................LABOR-SALES 5120.03...................LABOR-MAINTENANCE 5130.03...................LABOR-MFG 5140.03...................LABOR-ADMINISTRATION 5150.03...................LABOR-CONTRACTED 5155.03...................LABOR-CASUAL 5156.03...................Wood Expo Contracted 5160.03...................TAXABLE FRINGE BENEFITS

Account #

Description

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5170.03...................EMPLOYEE WELFARE 5180.03...................EDUCATION & TRAINING 5210.03...................PAYROLL TAXES 5220.03...................PENSION/PROFIT SHARING 5310.03...................INSURANCE-WORKERS COMP 5320.03...................INSURANCE-HEALTH 5325.03...................Employee Purchased Insurance 5330.03...................INSURANCE-LIFE 5340.03...................MEDICAL EXPENSES 6100.03...................MISC. MACHINERY PARTS 6105.03...................BLACK TANDEM TRAILER 6108.03...................EZ-GO Cart 6109.03...................YELLOW TRAILER 6110.03...................GREEN TRAILER 6111.03....................KOMATSU 6000 6112.03...................H80C HYSTER 6113.03...................KOMATSU 5000 6114.03...................2014 Hyster H80FT 6115.03...................2014 Hyster H80FT dual 6116.03...................TCM-FG30 Lift Truck 6117.03...................H80C HYSTER 6118.03...................Hyster H50FT 6119.03...................H35XL HYSTER (SB) 6122.03...................'90 GMC Flatbed 6123.03...................00 FREIGHTLINER FLC120 6126.03...................97 FREIGHTLINER FL80 6127.03...................CY500 GREEN CLARK LIFT 6128.03...................87 GMC STAKE BED 6129.03...................01 INTERNATIONAL 4900 6130.03...................CLARK LIFT TRUCK Y80 6131.03...................CITY TRAILER 6132.03...................1993 INT'L 4900' 6136.03...................TRAUB SCREW MACHINE 6137.03...................00 FREIGHTLINER FL80 6138.03...................2004 Sterling LT9500 6139.03...................2000 STERLING LT9500 6140.03...................CY200 CLARK LIFT 6141.03...................INTERNATIONAL TRACTOR 6142.03...................KANAWAH SCALE 6143.03...................C35B SHOP CLARK LIFT 6144.03...................TENNANT 6400 SWEEPER 6145.03...................87 CAT T50D FORKLIFT 6146.03...................FORD LIFT TRUCK 6147.03...................Lift Truck 6148.03...................H80C HYSTER 6149.03...................SULLAIR AIR COMPRESSOR 6151.03...................6'X12' CARGO TRAILER 2005 6155.03...................LUMBER SORT MACH 6158.03...................BOILER ROOM 6159.03...................FILING ROOM 6161.03...................HOG 6163.03...................MORTHERN GENERATOR 6165.03...................Planing Mill 6166.03...................DIMENSION LINE 6167.03...................LUMBOT 6170.03...................Lumber Pricing Machine 6174.03...................Garage Tools 6175.03...................CURTIS C98 EAST 6176.03...................CURTIS C98 WEST 6177.03...................WSTG LEROY COMPRESSOR 6178.03...................SHULTZ COMP DECK 6179.03...................SHULTZ COMP GARAGE 6180.03...................KAESSER BS50 COMPRESSOR 6181.03...................TRUCK WASHER 6182.03...................Fire Prevention 6183.03...................H20 PIPES & PLUMBING 6184.03...................BOILER CHEMICALS 6189.03...................GASOLINE- YARD/SHOP 6190.03...................BOILER SOFTENER SALT 6191.03...................BOILER SOFTENERS 6100.03...................MOISTURE METERS 6201.03...................SHOP SE DUST FAN

Lumber Manufacturing Company -Chart of Accounts Account # Description 6202.03...................SHOP SW DUST FAN 6203.03...................BIN DRAFT FAN 6204.03...................STACK DRAFT FAN 6207.03...................SHOP NW DUST FAN 6255.03...................LAWN MOWER 6254.03...................CHAINSAWS 6256.03...................TRANSFER CAR 6306.03...................W24C CASE LOADER 6311.03...................LIFT TRUCK-YALE 6347.03...................Lift Truck 6351.03...................ALLIS CHALM LOADER 6454.03...................METAL DETECTOR 6501.03...................DICK'S AUTO 6502.03...................Ted's Auto 6510.03...................VEHICLE EXPENSES 6614.03...................ELECTRICAL SUPPLIES 6663.03...................ROUNDHOUSE 6667.03...................WBENCH STORE/WAREHSE #1 6668.03...................REPAIRS-YARD & BUILDING 6669.03...................WAREHOUSE #2 6670.03...................WAREHOUSE #1 6671.03...................BRICK KILN 6672.03...................SCOTCH KILN 6673.03...................WAREHOUSE #3 6674.03...................DIPPING VAT 6675.03...................OUTER SHAVINGS BIN 6678.03...................180 MCCLURE APT B 6679.03...................180 MCCLURE APT A 6680.03...................MAIN PLANT STRUCTURE 6685.03...................CORNER BARN 6686.03...................WAREHOUSE #4 6687.03...................SOUTH SHED 6688.03...................TIRE SHED 6689.03...................OFFICE 6690.03...................#5 WAREHOUSE 6691.03...................#6 Warehouse 7110.03...................PRODUCT SUPPLIES 7120.03...................JANITORIAL SUPPLIES 7130.03...................UTILITIES 7140.03...................GAS & OIL 7150.03...................LANDFILL 7160.03...................TELEPHONE 7170.03...................RENT-BUILDING & LAND 7180.03...................RENT-EQUIPMENT 7190.03...................TAX-HIGHWAY USE 7200.03...................TAX-PROPERTY 7210.03...................TAX-LICENSE & FUEL 7220.03...................TAX-MISCELLANEOUS 7230.03...................INSURANCE-GENERAL 7250.03...................OFFICE EXPENSE 7255.03...................COMPUTER SUPPLIES 7260.03...................DONATIONS 7270.03...................DUES, SUBSCRIPTIONS 7280.03...................PENALTIES/FINES 7290.03...................LEGAL & PROFESSIONAL 7300.03...................UNCOLLECTABLE ACCOUNTS 7305.03...................PUBLICATIONS 7306.03...................CO-OP REIMBURSMENT 7307.03...................INTERNET RELATED EXPENSE 7310.03...................ADVERTISING/PROMOTIONS 7320.03...................MARKETING EXPENSE 7330.03...................DEPRECIATION 7340.03...................EXPO EXPENSE 7345.03...................MERCHANT FEE 7350.03...................POSTAGE METER ONLY 7360.03...................TRAVEL 7361.03...................MEALS & ENTERTAINMENT 8120.03...................INTEREST INCOME 8130.03...................CASH DISCOUNTS EARNED 8140.03...................BAD DEBTS RECOVERED 8150.03...................SALE OF ASSETS

Account #

Description

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8160.03...................RESTOCKING FEES 8170.03...................OTHER INCOME 8190.03...................INTEREST EXPENSE 8200.03...................PAYMENT DISC. ALLOWED 8210.03...................BAD DEBT EXPENSE 8220.03...................DIRECTORS FEES 8230.03...................CASH SHORT/OVER 8240.03...................OTHER EXPENSES 8242.03...................GRAND RAPIDS 9500.03...................FEDERAL INCOME TAXES 9620.03...................STATE INCOME TAXES-MI

Lumber Manufacturing Company -Chart of Accounts Account # Description South Bend Retail Store 3000.04...................GREEN LUMBER 3010.04...................BY PRODUCTS 3020.04...................DOMESTIC KD 3030.04...................IMPORTED KD 3040.04...................SOFTWOODS KD 3045.04...................FSC CERTIFIED WOOD 3050.04...................RE-MANUFACTURED PROD. 3060.04...................MACHINE WORK 3070.04...................KILN DRYING 3090.04...................OTHER SERVICES 3100.04...................STATION PWR. TOOLS 3110.04...................PORTABLE POWER TOOLS 3120.04...................OTHER TOOLS 3125.04...................ROCKLER 3130.04...................HARDWARE 3135.04...................REPAIR PARTS 3140.04...................CUTTERS 3150.04...................LITERATURE 3160.04...................WOOD PRODUCTS 3170.04...................FINISHES 3180.04...................CONSIGNMENT PRODUCTS 3190.04...................SPECIAL ORDER SALES 3200.04...................MISCELLANEOUS SALES 3210.04...................SALES - DISCOUNTS 3220.04...................RETURNS 3300.04...................INTERCO. TRANSFERS OUT 4110.04...................C.O.S. GREEN LUMBER 4130.04...................C.O.S. DOMESTIC KD 4140.04...................C.O.S. IMPORTED KD 4145.04...................COS FSC CERTIFIED WOOD 4150.04...................C.O.S. SOFTWOODS KD 4160.04...................C.O.S. RE-MFG PRODUCT. 4210.04...................FREIGHT 4220.04...................PURCH. PRICE VARIANCE 4230.04...................MFG COSTS APPLIED 4240.04...................INVENTORY WRITE-DOWNS 4250.04...................INVENT. VALUE ADJUST. 4260.04...................INTERCO. TRANSFERS IN 4510.04...................C.O.S. STAT. PWR. TOOLS 4512.04...................ADJUST-STAT. PWR. TOOLS 4520.04...................C.O.S. PORT. PWR TOOLS 4522.04...................ADJUST-PORT. PWR. TOOLS 4525.04...................C.O.S. ROCKLER 4526.04...................ADJUST ROCKLER 4530.04...................C.O.S. OTHER TOOLS 4532.04...................ADJUST-OTHER TOOLS 4540.04...................C.O.S. HARDWARE 4542.04...................ADJUST-HARDWARE 4545.04...................C.O.S. REPAIR PARTS 4550.04...................C.O.S. CUTTERS 4552.04...................ADJUST-CUTTERS 4560.04...................C.O.S. LITERATURE 4562.04...................ADJUST-LITERATURE 4570.04...................C.O.S. WOOD PRODUCTS 4572.04...................ADJUST-WOOD PRODUCTS 4580.04...................C.O.S. FINISHES 4582.04...................ADJUST-FINISHES 4590.04...................C.O.S. CONSGNMNT PROD. 4592.04...................C.O.S. SPECIAL ORDER SALES 5110.04...................LABOR-SALES 5120.04...................LABOR-MAINTENANCE 5140.04...................LABOR-ADMINISTRATION 5150.04...................LABOR-CONTRACTED 5156.04...................Wood Showcase Contracted 5160.04...................TAXABLE FRINGE BENEFITS 5170.04...................EMPLOYEE WELFARE 5180.04...................EDUCATION & TRAINING 5210.04...................PAYROLL TAXES 5220.04...................PENSION/PROFIT SHARING

Account #

Description

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5310.04...................INSURANCE-WORKERS COMP 5320.04...................INSURANCE-HEALTH 5325.04...................Employee Purchased Insurance 5330.04...................INSURANCE-LIFE 5340.04...................MEDICAL EXPENSES 6100.04...................MISC. MACHINERY PARTS 6112.04...................H80C Hyster 6116.04...................TCM-FG30 Lift Truck 6117.04...................SB H80C HYSTER 6119.04...................GR Hyster 6122.04...................'90 GMC Flatbed 6128.04...................Flatbed Truck 6132.04...................1993 INT'L 4900' 6138.04...................International 95 6139.04...................Freight Liner 94 6174.04...................Garage Tools 6347.04...................LIFT TRUCK 6501.04...................DICK'S AUTO 6510.04...................VEHICLE EXPENSE/AUTO 6614.04...................ELECTRICAL SUPPLIES 6668.04...................REPAIRS-YARD & BUILDING 7110.04...................PRODUCT SUPPLIES 7120.04...................JANITORIAL SUPPLIES 7130.04...................UTILITIES 7140.04...................GAS & OIL 7150.04...................LANDFILL 7160.04...................TELEPHONE 7170.04...................RENT-BUILDING & LAND 7180.04...................RENT-EQUIPMENT 7190.04...................TAX-HIGHWAY USE 7200.04...................TAX-PROPERTY 7210.04...................TAX-LICENSE & FUEL 7220.04...................TAX-MISCELLANEOUS 7230.04...................INSURANCE-GENERAL 7250.04...................OFFICE EXPENSE 7255.04...................COMPUTER SUPPLIES 7260.04...................DONATIONS 7270.04...................DUES, SUBSCRIPTIONS 7280.04...................PENALTIES/FINES 7290.04...................LEGAL & PROFESSIONAL 7300.04...................UNCOLLECTABLE ACCOUNTS 7305.04...................PUBLICATIONS 7306.04...................CO-OP REIMBURSMENT 7307.04...................INTERNET RELATED EXPENSE 7310.04...................ADVERTISING/PROMOTIONS 7320.04...................MARKETING EXPENSE 7330.04...................DEPRECIATION 7340.04...................EXPO EXPENSE 7345.04...................MERCHANT FEES 7350.04...................POSTAGE METER ONLY 7360.04...................TRAVEL 7361.04...................MEALS & ENTERTAINMENT 8120.04...................INTEREST INCOME 8130.04...................CASH DISCOUNTS EARNED 8140.04...................BAD DEBTS RECOVERED 8150.04...................SALE OF ASSETS 8160.04...................RESTOCKING FEES 8170.04...................OTHER INCOME 8190.04...................INTEREST EXPENSE 8200.04...................PAYMENT DISC. ALLOWED 8210.04...................BAD DEBT EXPENSE 8220.04...................DIRECTORS FEES 8230.04...................CASH SHORT/OVER 8240.04...................OTHER EXPENSES 9500.04...................FEDERAL INCOME TAXES 9620.04...................STATE INCOME TAXES-IN

Lumber Manufacturing Company -Chart of Accounts Account # Description Rental / Services 3060.05...................MACHINE WORK 3090.05...................OTHER SERVICES 3180.05...................RENT – EQUIPMENT 3182.05...................Rent 3183.05...................RENT-#5 WAREHOUSE 3185.05...................RENT-1038 Burton St 3187.05...................RENT-202 AMITY 3189.05...................RENT- 446 SHELDON 3191.05...................RENT- 454 SHELDON 3192.05...................Rent - W SShed 3193.05...................Rent - E Sshed 3194.05...................RENT – 1038 BURTON 3200.05...................MISCELLANEOUS SALES 3300.05...................INTERCO. TRANSFERS OUT 4260.05...................INTERCO. TRANSFERS IN 4600.05...................C.O.S. MISC SALES 5110.05...................LABOR-SALES 5120.05...................LABOR-MAINTENANCE 5130.05...................LABOR-MANUFACTURED 5140.05...................LABOR-ADMINISTRATION 5150.05...................LABOR-CONTRACTED/#5 WHSE 5151.05...................LABOR-CONT/120 AMITY 5152.05...................LABOR-CONT/202 AMITY 5153.05...................LABOR-CONT/446 SHELDON 5154.05...................LABOR-CONT/454 SHELDON 5155.05...................LABOR-CONTRACTED 5156.05...................Labor-Cont/W SShed 5157.05...................Labor-Cont/E Sshed 5158.05...................LABOR-CONT/1038 BURTON 5160.05...................TAXABLE FRINGE BENEFITS 5170.05...................EMPLOYEE WELFARE 5180.05...................EDUCATION & TRAINING 5210.05...................PAYROLL TAXES 5220.05...................PENSION/PROFIT SHARING 5310.05...................INSURANCE-WORKERS COMP 5320.05...................INSURANCE-HEALTH 5325.05...................AFLAC INSURANCE 5330.05...................INSURANCE-LIFE 5340.05...................MEDICAL EXPENSES 6100.05...................MISC. MACHINERY PARTS 6116.05...................TCM-FG30 Lift Truck 6119.05...................GR Hyster 6122.05...................'90 GMC Flatbed 6123.05...................2000 FREIGHTLINER 6126.05...................85 CHEVY FLATBED 6128.05...................Flatbed Truck 6130.05...................CLARK LIFT TRUCK Y80 6132.05...................1993 INT'L 4900' 6138.05...................International 95 6139.05...................Freight Liner 94 6148.05...................H80C HYSTER 6174.05...................Garage Tools 6212.05...................JOHNSON IRON HYSTER 6213.05...................JOHNSON IRON YALE 6217.05...................6' SALLY 6244.05...................GENERATOR/WAREHOUSE #5 6347.05...................Lift Truck 6614.05...................ELECTRICAL SUPPLIES 6668.05...................REPAIRS-YARD & BUILDING 6688.05...................REPAIRS-#5 WAREHOUSE 6693.05...................Repairs - W SShed 6694.05...................Repairs – E SShed 6695.05...................REPAIRS-1038 Burton St 6696.05...................REPAIRS-202 AMITY 6697.05...................REPAIRS-454 SHELDON 6698.05...................REPAIRS-446 SHELDON 6699.05...................REPAIRS-1038 BURTON

Account #

Description

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7110.05...................PRODUCT SUPPLIES 7120.05...................JANITORIAL SUPPLIES 7130.05...................UTILITIES-#5 WAREHOUSE 7131.05...................UTILITIES-1038 Burton St 7132.05...................UTILITIES-202 AMITY 7133.05...................UTILITIES-446 SHELDON 7134.05...................UTILITIES-454 SHELDON 7135.05...................Utilities – W SShed 7136.05...................Utilities – E SShed 7140.05...................GAS & OIL 7150.05...................LANDFILL 7160.05...................TELEPHONE 7170.05...................RENT-BUILDING & LAND 7180.05...................RENT-EQUIPMENT 7200.05...................TAX-PROPERTY/1038 Burton St 7201.05...................TAX-PROPERTY/202 AMITY 7202.05...................TAX-PROPERTY/446 SHELDON 7203.05...................TAX-PROPERTY/454 SHELDON 7204.05...................TAX-PROPERTY/1038 BURTON 7210.05...................TAX-LICENSE & FUEL 7220.05...................TAX-MISCELLANEOUS 7230.05...................INSURANCE-GENERAL/#5 WHSE 7231.05...................INSURANCE-GEN/1038 Burton St 7232.05...................INSURANCE-GEN/202 AMITY 7233.05...................INS-GENERAL/446 SHELDON 7234.05...................INS-GENERAL/454 SHELDON 7235.05...................Ins-General / W SShed 7236.05...................Ins-General / E Sshed 7237.05...................INSURANCE-GEN/1038 BURTON 7250.05...................OFFICE EXPENSE 7255.05...................COMPUTER SUPPLIES 7280.05...................PENALTIES/FINES 7290.05...................LEGAL & PROFESSIONAL 7300.05...................UNCOLLECTABLE ACCOUNTS 7305.05...................PUBLICATIONS 7307.05...................INTERNET RELATED EXPENSE 7310.05...................ADVERTISING/PROMOTIONS 7320.05...................MARKETING EXPENSE 7330.05...................DEPRECIATION 7340.05...................EXPO EXPENSE 7350.05...................POSTAGE METER ONLY 7360.05...................TRAVEL 7361.05...................MEALS & ENTERTAINMENT 8120.05...................INTEREST INCOME 8130.05...................CASH DISCOUNTS EARNED 8140.05...................BAD DEBTS RECOVERED 8150.05...................SALE OF ASSETS 8160.05...................RESTOCKING FEES 8170.05...................OTHER INCOME 8190.05...................INTEREST EXPENSE 8200.05...................PAYMENT DISC. ALLOWED 8210.05...................BAD DEBT EXPENSE 8220.05...................DIRECTORS FEES 8230.05...................CASH SHORT/OVER 8240.05...................OTHER EXPENSES 9500.05...................FEDERAL INCOME TAXES 9620.05...................STATE INCOME TAXES-MI

Lumber Manufacturing Company -Chart of Accounts Account # Description Grand Rapids Retail Store 3000.06...................GREEN LUMBER 3010.06...................BY PRODUCTS 3020.06...................DOMESTIC KD 3030.06...................IMPORTED KD 3040.06...................SOFTWOODS KD 3050.06...................RE-MANUFACTURED PROD. 3060.06...................MACHINE WORK 3070.06...................KILN DRYING 3090.06...................OTHER SERVICES 3100.06...................STATION PWR. TOOLS 3110.06...................PORTABLE POWER TOOLS 3120.06...................OTHER TOOLS 3125.06...................ROCKLER 3130.06...................HARDWARE 3135.06...................REPAIR PARTS 3140.06...................CUTTERS 3150.06...................LITERATURE 3160.06...................WOOD PRODUCTS 3170.06...................FINISHES 3180.06...................CONSIGNMENT PRODUCTS 3190.06...................SPECIAL ORDER SALES 3195.06...................FESTOOL COMMISION 3200.06...................MISCELLANEOUS SALES 3210.06...................SALES - DISCOUNTS 3220.06...................RETURNS 3300.06...................INTERCO. TRANSFERS OUT 4110.06...................C.O.S. GREEN LUMBER 4130.06...................C.O.S. DOMESTIC KD 4140.06...................C.O.S. IMPORTED KD 4150.06...................C.O.S. SOFTWOODS KD 4160.06...................C.O.S. RE-MFG PRODUCT. 4210.06...................FREIGHT 4220.06...................PURCH. PRICE VARIANCE 4230.06...................MFG COSTS APPLIED 4240.06...................INVENTORY WRITE-DOWNS 4250.06...................INVENT. VALUE ADJUST. 4260.06...................TRANSFERS IN 4510.06...................C.O.S. STAT. PWR. TOOLS 4512.06...................ADJUST-STAT. PWR. TOOLS 4520.06...................C.O.S. PORT. PWR. TOOLS 4522.06...................ADJUST-PORT. PWR. TOOLS 4525.06...................C.O.S. ROCKLER 4526.06...................ADJUST ROCKLER 4530.06...................C.O.S. OTHER TOOLS 4532.06...................ADJUST-OTHER TOOLS 4540.06...................C.O.S. HARDWARE 4542.06...................ADJUST-HARDWARE 4545.06...................C.O.S. REPAIR PARTS 4550.06...................C.O.S. CUTTERS 4552.06...................ADJUST-CUTTERS 4560.06...................C.O.S. LITERATURE 4562.06...................ADJUST-LITERATURE 4570.06...................C.O.S. WOOD PRODUCTS 4572.06...................ADJUST-WOOD PRODUCTS 4580.06...................C.O.S. FINISHES 4582.06...................ADJUST-FINISHES 4590.06...................C.O.S. CONSGNMNT PROD. 4592.06...................C.O.S. SPECIAL ORDER SALES 5110.06...................LABOR-SALES 5120.06...................LABOR-MAINTENANCE 5140.06...................LABOR-ADMINISTRATION 5150.06...................LABOR-CONTRACTED 5156.06...................Wood Fair Contracted 5160.06...................TAXABLE FRINGE BENEFITS 5170.06...................EMPLOYEE WELFARE 5180.06...................EDUCATION & TRAINING 5210.06...................PAYROLL TAXES 5220.06...................PENSION/PROFIT SHARING 5310.06...................INSURANCE-WORKERS COMP

Account #

Description

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5320.06...................INSURANCE-HEALTH 5325.06...................AFLAC INSURANCE 5330.06...................INSURANCE-LIFE 5340.06...................MEDICAL EXPENSES 6100.06...................MISC. MACHINERY PARTS 6116.06...................TCM-FG30 Lift Truck 6119.06...................GR H35XL HYSTER 6122.06...................'90 GMC Flatbed 6128.06...................Flatbed Truck 6130.06...................CLARK LIFT TRUCK Y80 6132.06...................1993 INT'L 4900' 6138.06...................International 95 6139.06...................Freight Liner 94 6146.06...................FORD LIFT TRUCK 6174.06...................Garage Tools 6311.06...................LIFT TRUCK-YALE 6347.06...................Lift Truck 6501.06...................DICK'S AUTO 6510.06...................VEHICLE EXPENSE/AUTO 6614.06...................ELECTRICAL SUPPLIES 6667.06...................WBENCH STORE/WAREHSE #1 6668.06...................REPAIRS-YARD & BUILDING 7110.06...................PRODUCT SUPPLIES 7120.06...................JANITORIAL SUPPLIES 7130.06...................UTILITIES 7140.06...................GAS & OIL 7150.06...................LANDFILL 7160.06...................TELEPHONE 7170.06...................RENT-BUILDING & LAND 7180.06...................RENT-EQUIPMENT 7185.06...................Lease Expense - Hyster 7190.06...................TAX-HIGHWAY USE 7200.06...................TAX-PROPERTY 7210.06...................TAX-LICENSE & FUEL 7220.06...................TAX-MISCELLANEOUS 7230.06...................INSURANCE-GENERAL 7250.06...................OFFICE EXPENSE 7255.06...................COMPUTER SUPPLIES 7260.06...................DONATIONS 7270.06...................DUES, SUBSCRIPTIONS 7280.06...................PENALTIES/FINES 7290.06...................LEGAL & PROFESSIONAL 7300.06...................UNCOLLECTABLE ACCOUNTS 7305.06...................PUBLICATIONS 7306.06...................CO-OP REIMBURSMENT 7307.06...................INTERNET RELATED EXPENSE 7310.06...................ADVERTISING/PROMOTIONS 7320.06...................MARKETING EXPENSE 7330.06...................DEPRECIATION 7340.06...................EXPO EXPENSE 7345.06...................MERCHANT FEE 7350.06...................POSTAGE METER ONLY 7360.06...................TRAVEL 7361.06...................MEALS & ENTERTAINMENT 8120.06...................INTEREST INCOME 8130.06...................CASH DISCOUNTS EARNED 8140.06...................BAD DEBTS RECOVERED 8150.06...................SALE OF ASSETS 8160.06...................RESTOCKING FEES 8170.06...................OTHER INCOME 8190.06...................INTEREST EXPENSE 8200.06...................PAYMENT DISC. ALLOWED 8210.06...................BAD DEBT EXPENSE 8220.06...................DIRECTORS FEES 8230.06...................CASH SHORT/OVER 8240.06...................OTHER EXPENSES 9500.06...................FEDERAL INCOME TAXES 9620.06 STATE INCOME TAXES-MI