BUSINESS SOLUTIONS PAGE: 1 CHART OF ACCOUNTS JANUARY 1, 2000 CURRENT ASSETS 101-00 CASH 102-00 CASH OPERATING 109-00 CASH ON HAND 111-00 ACCOUNTS RECEIVABLE 121-00 PREPAID EXPENSES 131-00 INVENTORY LONG TERM INVESTMENTS 171-00 FURNITURE & EQUIPMENT 172-00 ACCUMULATED DEPRECIATION 180-00 DEPOSITS CURRENT LIABILITIES 201-00 ACCOUNTS PAYABLE 210-00 TAXES PAYABLE 211-00 EMPLOYMENT TAXES PAYABLE 212-00 FEDERAL INC TAX PAYABLE 213-00 STATE INC TAX PAYABLE 214-00 SALES TAX PAYABLE LONG TERM LIABILITIES RETAINED EARNINGS 251-00 NOTE PAYABLE-BANK 291-00 COMMON STOCK 296-00 RETAINED EARNINGS 297-00 CURRENT EARNINGS BUSINESS SOLUTIONS PAGE: 2 CHART OF ACCOUNTS JANUARY 1, 2000 SALES - REVENUE 301-00 SALES 301-01 SALES - DEPT 1 301-02 SALES-DEPT 2 301-04 SALES-OTHER 311-00 SERVICE 311-01 SERVICE-DEPT 1 311-02 SERVICE-DEPT 2 321-00 RETURNS & ALLOWANCES 321-01 RET & ALLOWANCES-DEPT 2 321-02 RET & ALLOWANCES-DEPT 2 COST OF SALES 411-00 COST OF SALES 411-01 COST OF SALES-PURCHASES 2 411-02 COST OF SALES-PURCHASES 421-00 FREIGHT 421-01 FREIGHT - DEPT 1 421-02 FREIGHT-DEPT 2 431-00 OTHER COST OF SALES 431-01 COST OF SALES-OTHER 431-02 COST OF SALES-OTHER GENERAL & ADMINISTRATIVE 501-00 SALARIES 501-01 SALARIES-DEPT 1 501-02 SALES-DEPT 2 BUSINESS SOLUTIONS PAGE: 3 CHART OF ACCOUNTS JANUARY 1, 2000 GENERAL & ADMINISTRATIVE 501-04 SALARIES 509-00 PAYROLL TAXES 511-00 RENT 512-00 OFFICE EXPENSES 513-00 TELEPHONE 514-00 UTILITIES 521-00 ADVERTISING 522-00 INSURANCE 523-00 PROFESSIONAL FEES 531-00 DEPRECIATION 532-00 INTEREST EXPENSES 533-00 MISC. EXPENSES 650-00 INCOME TAXES