
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 1000.00  BANK OF USA CHECKING               1,045,757.30                      __________              .00                        1,045,757.30                  
 1001.00  PLYMOUTH SAVINGS                            .00                      __________              .00                                                   .00
 1010.00  UNDEPOSITED CASH                     255,605.94                      __________              .00                          255,605.94                  
 1100.00  ACCOUNTS RECEIVABLE 22                85,578.66                      __________              .00                           85,578.66                  
 1110.00  ALLOW DOUBTFUL ACCOUNTS                     .00                      __________              .00                                                   .00
 1115.00  WARRANTY CLAIMS RECEIVABLE                  .00                      __________              .00                                                   .00
 1200.00  INVENTORY                             60,460.78                      __________              .00                           60,460.78                  
                                         000000009000                           03 03/27/19                           200.00- 04 0000000001                     
 1201.00  QB ACCOUNTS RECEIVABLE                24,438.43                      __________                             200.00-        24,638.43                  
 1210.00  UNIT INVENTORY                                         334,171.09-   __________              .00                                            334,171.09
 1212.00  Q/B CLEARING ACCOUNT                        .00                      __________              .00                                                   .00
 1300.00  PREPAID INSURANCE/TAXES/EXP            3,202.31                      __________              .00                            3,202.31                  
 1400.00  LOANS/EXCHANGES                             .00                      __________              .00                                                   .00
 1499.00  QB UNDEPOSITED CASH                  485,728.31                      __________              .00                          485,728.31                  
 1500.00  LEASEHOLD IMPROVEMENTS                   591.25                      __________              .00                              591.25                  
 1530.00  ACCUM. DEPR./LEASEHOLD                      .00                      __________              .00                                                   .00
 1600.00  MACHINERY & EQUIPMENT                 42,578.00                      __________              .00                           42,578.00                  
 1630.00  ACCUM. DEPR./MACHINE & EQUIP.               .00                      __________              .00                                                   .00
 1700.00  FURNITURE & FIXTURES                  32,084.00                      __________              .00                           32,084.00                  
 1730.00  ACCUM. DEPR./FURNITURE & FIX                .00                      __________              .00                                                   .00
 1800.00  UTILITIES DEPOSITS                          .00                      __________              .00                                                   .00
                                         000000001246                           03 03/27/19         200.00                    04 0000000001                     
 2000.00  ACCOUNTS PAYABLE                                       475,094.51-   __________           200.00                                            475,294.51
 2050.00  LINE OF CREDIT                        14,789.26                      __________              .00                           14,789.26                  
 2200.00  QB SALES TAX                                            26,842.86-   __________              .00                                             26,842.86
 2201.00  BOAT SALES TAX                              .00                      __________              .00                                                   .00
 2202.00  OUTBOARD SALES TAX                          .00                      __________              .00                                                   .00
 2203.00  TRAILER SALES TAX                           .00                      __________              .00                                                   .00
 2210.00  SALES TAX                                               14,395.24-   __________              .00                                             14,395.24
 2212.00  CORE CHARGES                                               100.00-   __________              .00                                                100.00
 2220.00  FEDERAL WITHHOLDINGS                        .00                      __________              .00                                                   .00
 2230.00  FICA                                        .00                      __________              .00                                                   .00
 2240.00  MEDI                                        .00                      __________              .00                                                   .00
 2250.00  MASS WITHHOLDINGS                     20,414.38                      __________              .00                           20,414.38                  
 2255.00  TDI W/H TAX                                 .00                      __________              .00                                                   .00
 2256.00  FICA W/H TAX                                .00                      __________              .00                                                   .00
 2260.00  FUTA                                        .00                      __________              .00                                                   .00
 2270.00  SUTA                                        .00                      __________              .00                                                   .00
 2300.00  CUSTOMER DEPOSIT                      25,199.09                      __________              .00                           25,199.09                  
 2400.00  HEALTH INSURANCE                            .00                      __________              .00                                                   .00
 2401.00  TRADE PAY OFF                                            3,448.50-   __________              .00                                              3,448.50
 2402.00  TRADE ALLOWANCE                             .00                      __________              .00                                                   .00
 2410.00  DEFERRED INCOME                                          1,795.50-   __________              .00                                              1,795.50
 2500.00  NOTES PAYABLE                                          340,500.00-   __________              .00                                            340,500.00
 3000.00  COMMON STOCK                                .00                      __________              .00                                                   .00
 3100.00  RETAINED EARNINGS                                      876,804.93-   __________              .00                                            876,804.93
 4100.00  BOAT SALES                                              37,393.00-   __________              .00                                             37,393.00
 4100.01  BOAT SALES 1                                .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 4100.02  BOAT SALES 2                                .00                      __________              .00                                                   .00
 4100.03  BOAT SALES 3                                .00                      __________              .00                                                   .00
 4100.04  BOAT SALES 4                                .00                      __________              .00                                                   .00
 4101.00  WARRANTY                                    .00                      __________              .00                                                   .00
 4102.00  FINANCE                                     .00                      __________              .00                                                   .00
 4103.00  MECH LABOR WARRANTY                         .00                      __________              .00                                                   .00
 4104.00  PARTS WARRANTY                              .00                      __________              .00                                                   .00
 4105.00  SUBLET WARRANTY                             .00                      __________              .00                                                   .00
 4106.00  INTERNAL SALE WARRANTY                      .00                      __________              .00                                                   .00
 4107.00  RENTAL WARRANTY                             .00                      __________              .00                                                   .00
 4108.00  RENTAL WARRANTY                             .00                      __________              .00                                                   .00
 4110.00  MAKO                                        .00                      __________              .00                                                   .00
 4120.00  WELLCRAFT                                   .00                      __________              .00                                                   .00
 4130.00  DOUGHERTY                                   .00                      __________              .00                                                   .00
 4140.00  OSCO                                        .00                      __________              .00                                                   .00
 4145.00  STRATOS                                     .00                      __________              .00                                                   .00
 4150.00  MOTORS                                      .00                      __________              .00                                                   .00
 4160.00  TRAILERS                                    .00                      __________              .00                                                   .00
 4170.00  BROKERAGE                                   .00                      __________              .00                                                   .00
 4180.00  NOV                                         .00                      __________              .00                                                   .00
 4190.00  HBI                                         .00                      __________              .00                                                   .00
 4300.00  RETAIL SALES                                .00                      __________              .00                                                   .00
 4300.01  SAFETY                                      .00                      __________              .00                                                   .00
 4300.02  ENGINE LUB                                  .00                      __________              .00                                                   .00
 4300.03  PAINT                                       .00                      __________              .00                                                   .00
 4300.04  REPAIR                                      .00                      __________              .00                                                   .00
 4300.05  TRAILER PARTS                               .00                      __________              .00                                                   .00
 4300.06  HARDWARE/MATERIALS                          .00                      __________              .00                                                   .00
 4300.07  CLEAN/SANI                                  .00                      __________              .00                                                   .00
 4300.08  NAV/GRFS                                    .00                      __________              .00                                                   .00
 4300.09  ELECTRICAL                                                  21.52-   __________              .00                                                 21.52
 4300.10  PUMPS/PLUMBING                              .00                      __________              .00                                                   .00
 4300.11  MOORING/DOCK                                .00                      __________              .00                                                   .00
 4300.12  ELECTRONICS                                 .00                      __________              .00                                                   .00
 4300.13  FISHING                                     .00                      __________              .00                                                   .00
 4300.14  WATER SPORTS                                .00                      __________              .00                                                   .00
 4300.15  MAGAZINES                                   .00                      __________              .00                                                   .00
 4300.16  CLOTHING                                    .00                      __________              .00                                                   .00
 4300.17  ACCESSORIES                                              6,139.00-   __________              .00                                              6,139.00
 4310.00  CANOE                                       .00                      __________              .00                                                   .00
 4315.00  DINGHY                                      .00                      __________              .00                                                   .00
 4330.00  INFLATABLES                                 .00                      __________              .00                                                   .00
 4330.01  AVON                                        .00                      __________              .00                                                   .00
 4330.02  ?                                           .00                      __________              .00                                                   .00
 4330.03  ?                                           .00                      __________              .00                                                   .00
 4330.21  OMC                                         .00                      __________              .00                                                   .00
 4330.41  ZEPPELIN                                    .00                      __________              .00                                                   .00
 4340.00  ALUMINUM                                    .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 4340.01  ?                                           .00                      __________              .00                                                   .00
 4350.00  MOTORS                                      .00                      __________              .00                                                   .00
 4360.00  TRAILERS                                    .00                      __________              .00                                                   .00
 4380.00  LABOR                                       .00                      __________              .00                                                   .00
 4385.00  SUBLET                                      .00                      __________              .00                                                   .00
 4390.00  SHIPPING/OUT                                .00                      __________              .00                                                   .00
 4395.00  SHIPPING/IN                                 .00                      __________              .00                                                   .00
 4500.00  SERVICE                                     .00                      __________              .00                                                   .00
 4515.00  OUTBOARD REPAIRS                            .00                      __________              .00                                                   .00
 4520.00  I/O REPAIRS                                 .00                      __________              .00                                                   .00
 4525.00  OUTBOARD WINTERIZE                          .00                      __________              .00                                                   .00
 4530.00  I/O WINTERIZE                               .00                      __________              .00                                                   .00
 4535.00  OUTBOARD SPRING COMMISH                     .00                      __________              .00                                                   .00
 4540.00  I/O SPRING COMMISH                          .00                      __________              .00                                                   .00
 4545.00  GENERAL BOAT REPAIRS                        .00                      __________              .00                                                   .00
 4550.00  INSTALL ACCESSORIES                         .00                      __________              .00                                                   .00
 4555.00  CLEAN/WAX                                   .00                      __________              .00                                                   .00
 4560.00  PAINT                                       .00                      __________              .00                                                   .00
 4565.00  MISC. INCOME                                .00                      __________              .00                                                   .00
 4570.00  INFLATABLE REPAIRS                          .00                      __________              .00                                                   .00
 4575.00  STORAGE                                     .00                      __________              .00                                                   .00
 4576.00  WET/SLIP  STORAGE                                        5,061.00-   __________              .00                                              5,061.00
 4577.00  LAND STORAGE                                .00                      __________              .00                                                   .00
 4580.00  HAUL/LAUNCH                                 .00                      __________              .00                                                   .00
 4585.00  SHRINKWRAP                                  .00                      __________              .00                                                   .00
 4700.00  PARTS                                       .00                      __________              .00                                                   .00
 4708.00  RENTAL WARRANTY/COG                         .00                      __________              .00                                                   .00
 4710.00  OMC SALES                                                   74.80-   __________              .00                                                 74.80
 4720.00  YAMAHA SALES                                               575.69-   __________              .00                                                575.69
 4911.00  DISCOUNTS EARNED                            .00                      __________              .00                                                   .00
 6100.00  BOAT SALES/COG                        30,404.09                      __________              .00                           30,404.09                  
 6100.01  BOAT SALES/COG 1                            .00                      __________              .00                                                   .00
 6100.02  BOAT SALES/COG 2                            .00                      __________              .00                                                   .00
 6100.03  BOAT SALES/COG 3                            .00                      __________              .00                                                   .00
 6100.04  BOAT SALES/COG 4                            .00                      __________              .00                                                   .00
 6101.00  WARRANTY/COG                                .00                      __________              .00                                                   .00
 6102.00  FINANCE/COG                                 .00                      __________              .00                                                   .00
 6103.00  MECH LABOR WARRANTY/COG                     .00                      __________              .00                                                   .00
 6104.00  PARTS WARRANTY/COG                          .00                      __________              .00                                                   .00
 6105.00  SUBLET WARRANTY/COG                         .00                      __________              .00                                                   .00
 6106.00  INTNL SALE WARR/COG                         .00                      __________              .00                                                   .00
 6107.00  RENTAL WARRANTY/COG                         .00                      __________              .00                                                   .00
 6108.00  RENTAL WARRANTY/COG                         .00                      __________              .00                                                   .00
 6110.00  MAKO/COG                                    .00                      __________              .00                                                   .00
 6120.00  WELLCRAFT/COG                               .00                      __________              .00                                                   .00
 6130.00  DOUGHERTY/COG                               .00                      __________              .00                                                   .00
 6140.00  OSCO/COG                                    .00                      __________              .00                                                   .00
 6145.00  STRATOS/COG                                 .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 6150.00  MOTORS/COG                                  .00                      __________              .00                                                   .00
 6160.00  TRAILERS/COG                                .00                      __________              .00                                                   .00
 6170.00  BROKERAGE/COG                               .00                      __________              .00                                                   .00
 6180.00  NOV/COG                                     .00                      __________              .00                                                   .00
 6190.00  HBI/COG                                     .00                      __________              .00                                                   .00
 6300.00  RETAIL SALES/COG                            .00                      __________              .00                                                   .00
 6300.01  SAFETY/COG                                  .00                      __________              .00                                                   .00
 6300.02  ENGINE HUB/COG                              .00                      __________              .00                                                   .00
 6300.03  PAINT/COG                                   .00                      __________              .00                                                   .00
 6300.04  REPAIR/COG                                  .00                      __________              .00                                                   .00
 6300.05  TRAILER PARTS/COG                           .00                      __________              .00                                                   .00
 6300.06  HARDWARE-MATERIALS/COG                      .00                      __________              .00                                                   .00
 6300.07  CLEAN-SANI/COG                              .00                      __________              .00                                                   .00
 6300.08  NAV-GRFS/COG                                .00                      __________              .00                                                   .00
 6300.09  ELECTRICAL/COG                              .00                      __________              .00                                                   .00
 6300.10  PUMPS-PLUMB/COG                             .00                      __________              .00                                                   .00
 6300.11  MOORING-DOCKS/COG                           .00                      __________              .00                                                   .00
 6300.12  ELECTRONICS/COG                             .00                      __________              .00                                                   .00
 6300.13  FISHING/COG                                 .00                      __________              .00                                                   .00
 6300.14  WATER SPORTS/COG                            .00                      __________              .00                                                   .00
 6300.15  MAGAZINES/COG                               .00                      __________              .00                                                   .00
 6300.16  CLOTHING/COG                                .00                      __________              .00                                                   .00
 6300.17  ACCESSORIES/COG                        4,500.00                      __________              .00                            4,500.00                  
 6310.00  CANOE/COG                                   .00                      __________              .00                                                   .00
 6315.00  DINGHY/COG                                  .00                      __________              .00                                                   .00
 6330.00  INFLATABLES/COG                             .00                      __________              .00                                                   .00
 6330.01  AVON/COG                                    .00                      __________              .00                                                   .00
 6330.02  ?                                           .00                      __________              .00                                                   .00
 6330.03  ?                                           .00                      __________              .00                                                   .00
 6330.21  OMC/                                        .00                      __________              .00                                                   .00
 6330.41  ZEPPELIN/COG                                .00                      __________              .00                                                   .00
 6340.00  ALUMINUM/COG                                .00                      __________              .00                                                   .00
 6340.01  ?                                           .00                      __________              .00                                                   .00
 6341.00  FRIEGHT EXPENSE                             .00                      __________              .00                                                   .00
 6350.00  MOTORS/COG                                  .00                      __________              .00                                                   .00
 6360.00  TRAILERS/COG                                .00                      __________              .00                                                   .00
 6380.00  LABOR/COG                                   .00                      __________              .00                                                   .00
 6385.00  SUBLET/COG                                  .00                      __________              .00                                                   .00
 6390.00  SHIPPING-OUT/COG                            .00                      __________              .00                                                   .00
 6395.00  SHIPPING-IN/COG                             .00                      __________              .00                                                   .00
 6500.00  SERVICE/COG                                 .00                      __________              .00                                                   .00
 6515.00  OUTBOARD REPAIR/COG                         .00                      __________              .00                                                   .00
 6520.00  I/O REPAIR/COG                              .00                      __________              .00                                                   .00
 6525.00  OUTBOARD WINTERIZE/COG                      .00                      __________              .00                                                   .00
 6530.00  I/O WINTERIZE/COG                           .00                      __________              .00                                                   .00
 6535.00  OUTBOARD SPRING COMMISH/COG                 .00                      __________              .00                                                   .00
 6540.00  I/O SPRING COMMISH/COG                      .00                      __________              .00                                                   .00
 6545.00  GENERAL BOAT REPAIR/COG                     .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 6550.00  INSTALL ACCESS/COG                          .00                      __________              .00                                                   .00
 6555.00  CLEAN-WAX/COG                               .00                      __________              .00                                                   .00
 6560.00  PAINT/COG                                   .00                      __________              .00                                                   .00
 6565.00  MISC/COG                                    .00                      __________              .00                                                   .00
 6570.00  INFLATABLE REPAIR/COG                       .00                      __________              .00                                                   .00
 6575.00  STORAGE/COG                                 .00                      __________              .00                                                   .00
 6580.00  HAUL-LAUNCH/COG                             .00                      __________              .00                                                   .00
 6585.00  SHRINKWRAP/COG                              .00                      __________              .00                                                   .00
 6700.00  PARTS/COG                                   .00                      __________              .00                                                   .00
 6710.00  OMC/COG                                   59.84                      __________              .00                               59.84                  
 6720.00  YAMAHA/COG                               460.60                      __________              .00                              460.60                  
 7100.01  AUTO EXPENSE-GENERAL                        .00                      __________              .00                                                   .00
 7100.02  AUTO EXPENSE-BOAT SALES                     .00                      __________              .00                                                   .00
 7100.03  AUTO EXPENSE-RETAIL                         .00                      __________              .00                                                   .00
 7100.04  AUTO EXPENSE-SERVICE                        .00                      __________              .00                                                   .00
 7110.01  AUTO LEASE - GENERAL                        .00                      __________              .00                                                   .00
 7110.02  AUTO LEASE - BOAT SALES                     .00                      __________              .00                                                   .00
 7110.03  AUTO LEASE - RETAIL                         .00                      __________              .00                                                   .00
 7110.04  AUTO LEASE - SERVICE                        .00                      __________              .00                                                   .00
 7120.01  AUTO GAS - GENERAL                          .00                      __________              .00                                                   .00
 7120.02  AUTO GAS - BOAT SALES                       .00                      __________              .00                                                   .00
 7120.03  AUTO GAS - RETAIL                           .00                      __________              .00                                                   .00
 7120.04  AUTO GAS - SERVICE                          .00                      __________              .00                                                   .00
 7200.01  SALARIES - GENERAL                          .00                      __________              .00                                                   .00
 7200.02  SALARIES - BOAT SALES                       .00                      __________              .00                                                   .00
 7200.03  SALARIES - RETAIL                           .00                      __________              .00                                                   .00
 7200.04  SALARIES - SERVICE                          .00                      __________              .00                                                   .00
 7210.01  COMMISSION - GENERAL                        .00                      __________              .00                                                   .00
 7210.02  COMMISSION - BOAT SALES                     .00                      __________              .00                                                   .00
 7210.03  COMMISSION - RETAIL                         .00                      __________              .00                                                   .00
 7210.04  COMMISSION - SERVICE                        .00                      __________              .00                                                   .00
 7230.01  MATCH P/R TAX - GENERAL                     .00                      __________              .00                                                   .00
 7230.02  MATCH P/R TAX - BOAT SALES                  .00                      __________              .00                                                   .00
 7230.03  MATCH P/R TAX - RETAIL                      .00                      __________              .00                                                   .00
 7230.04  MATCH P/R TAX - SERVICE                     .00                      __________              .00                                                   .00
 7300.01  ADVERTISING - GENERAL                       .00                      __________              .00                                                   .00
 7300.02  ADVERTISING - BOAT SALES                    .00                      __________              .00                                                   .00
 7300.03  ADVERTISING - RETAIL                        .00                      __________              .00                                                   .00
 7300.04  ADVERTISING - SERVICE                       .00                      __________              .00                                                   .00
 7310.00  BOAT SHOW                                   .00                      __________              .00                                                   .00
 7410.00  TRAVEL & EXPENSE                            .00                      __________              .00                                                   .00
 7420.01  TRAINING - GENERAL                          .00                      __________              .00                                                   .00
 7420.02  TRAINING - BOAT SALES                       .00                      __________              .00                                                   .00
 7420.03  TRAINING - RETAIL                           .00                      __________              .00                                                   .00
 7420.04  TRAINING - SERVICE                          .00                      __________              .00                                                   .00
 7430.00  BANK CHARGES                                                50.00-   __________              .00                                                 50.00
 7435.00  CREDIT CARD CHARGES                         .00                      __________              .00                                                   .00
 7440.00  CONTRIBUTIONS                               .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 7450.00  DUES & SUBSCRIPTIONS                        .00                      __________              .00                                                   .00
 7460.00  LINE OF CREDIT INTEREST                     .00                      __________              .00                                                   .00
 7465.00  LINE OF CREDIT INTEREST                     .00                      __________              .00                                                   .00
 7480.00  OFFICE SUPPLIES                             .00                      __________              .00                                                   .00
 7485.00  SERVICE SUPPLIES                            .00                      __________              .00                                                   .00
 7490.00  POSTAGE                                     .00                      __________              .00                                                   .00
 7495.00  FREIGHT                                     .00                      __________              .00                                                   .00
 7500.00  UTILITIES                                   .00                      __________              .00                                                   .00
 7510.01  ELECTRICITY - GENERAL                       .00                      __________              .00                                                   .00
 7510.02  ELECTRICITY - BOAT SALES                    .00                      __________              .00                                                   .00
 7510.03  ELECTRICITY - RETAIL                        .00                      __________              .00                                                   .00
 7510.04  ELECTRICITY - SERVICE                       .00                      __________              .00                                                   .00
 7520.00  GAS - BOAT SALES                            .00                      __________              .00                                                   .00
 7520.01  GAS - GENERAL                               .00                      __________              .00                                                   .00
 7520.02  GAS - BOAT SALES                            .00                      __________              .00                                                   .00
 7520.03  GAS - RETAIL                                .00                      __________              .00                                                   .00
 7520.04  GAS - SERVICE                               .00                      __________              .00                                                   .00
 7530.01  OIL - GENERAL                               .00                      __________              .00                                                   .00
 7530.02  OIL - BOAT SALES                            .00                      __________              .00                                                   .00
 7530.03  OIL - RETAIL                                .00                      __________              .00                                                   .00
 7530.04  OIL - SERVICE                               .00                      __________              .00                                                   .00
 7540.01  PROPANE - GENERAL                           .00                      __________              .00                                                   .00
 7540.02  PROPANE - BOAT SALES                        .00                      __________              .00                                                   .00
 7540.03  PROPANE - RETAIL                            .00                      __________              .00                                                   .00
 7540.04  PROPANE - SERVICE                           .00                      __________              .00                                                   .00
 7600.00  INSURANCE                                   .00                      __________              .00                                                   .00
 7610.01  AUTO INSURANCE - GENERAL                    .00                      __________              .00                                                   .00
 7610.02  AUTO INSURANCE - BOAT SALES                 .00                      __________              .00                                                   .00
 7610.03  AUTO INSURANCE - RETAIL                     .00                      __________              .00                                                   .00
 7610.04  AUTO INSURANCE - SERVICE                    .00                      __________              .00                                                   .00
 7620.01  MARINE INSURANCE - GENERAL                  .00                      __________              .00                                                   .00
 7620.02  MARINE INSURANCE - BOAT SALES               .00                      __________              .00                                                   .00
 7620.03  MARINE INSURANCE - RETAIL                   .00                      __________              .00                                                   .00
 7620.04  MARINE INSURANCE - SERVICE                  .00                      __________              .00                                                   .00
 7630.01  BLDG & LIAB INS - GENERAL                   .00                      __________              .00                                                   .00
 7630.02  BLDG & LIAB INS - BOAT SALES                .00                      __________              .00                                                   .00
 7630.03  BLDG & LIAB INS - RETAIL                    .00                      __________              .00                                                   .00
 7630.04  BLDG & LIAB INS - SERVICE                   .00                      __________              .00                                                   .00
 7640.01  HEALTH INS - GENERAL                        .00                      __________              .00                                                   .00
 7640.02  HEALTH INS - BOAT SALES                     .00                      __________              .00                                                   .00
 7640.03  HEALTH INS - RETAIL                         .00                      __________              .00                                                   .00
 7640.04  HEALTH INS - SERVICE                        .00                      __________              .00                                                   .00
 7650.00  LIFE INSURANCE                              .00                      __________              .00                                                   .00
 7700.01  REPAIR & MAINTANCE - GENERAL                .00                      __________              .00                                                   .00
 7700.02  REPAIR & MAINTANCE - BOAT SALE              .00                      __________              .00                                                   .00
 7700.03  REPAIR & MAINTANCE - RETAIL                 .00                      __________              .00                                                   .00
 7700.04  REPAIR & MAINTANCE - SERVICE                .00                      __________              .00                                                   .00
 7770.00  ACCT & LEGAL                                .00                      __________              .00                                                   .00
                                        |        New Trial Balance          | Adjustment |        Unposted  Journal          |      Posted Trial balance        
 Acct #   Name Of Account               |           Debit            Credit |    Amount  |           Debit            Credit |           Debit            Credit
 7800.01  TELEPHONE - GENERAL                         .00                      __________              .00                                                   .00
 7800.02  TELEPHONE - BOAT SALES                      .00                      __________              .00                                                   .00
 7800.03  TELEPHONE - RETAIL                          .00                      __________              .00                                                   .00
 7800.04  TELEPHONE - SERVICE                         .00                      __________              .00                                                   .00
 8888.08  PARTS OVER/UNDER                                         9,384.60-   __________              .00                                              9,384.60
 8888.88  CANADA PENNY ROUND                          .00                      __________              .00                                                   .00
          * TOTALS *                         2,132,252.24      2,132,252.24-                        200.00            200.00-     2,132,052.24      2,132,052.24
