Raymond F. Kling and Barbara K. Kling - Page 28




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                              Deposits            Withdrawals                         
               Date           Amount    Source    Amount    Payee                     
               06/19/1991     $7,000    John             --                           
               08/08/1991     800       John             --                           
               08/09/1991          --             $4,000    Debra                     
               08/11/1991          --             4,000     Debra                     
               08/16/1991          --             4,000     Debra                     
               08/20/1991          --        2,075 Debra                              
               08/20/1991          --             2,600     Debra                     
                                   --John             --                              
               08/22/1991     500                                                     
               08/22/1991     1,500     John             --                           
               08/23/1991          --             3,500     Debra                     
                                   --John             --                              
               08/26/1991     475                                                     
               08/26/1991     1,300     John             --                           
               09/10/1991     3,000     John             --                           
               09/11/1991     900       John             --                           
               09/13/1991     400       John             --                           
               09/23/1991     200       John             –                            
               09/23/1991     400       John             --                           
               09/23/1991     1,500     John             --                           
               09/24/1991          --             7,000     Debra                     
                                   --John             --                              
               10/01/1991     500                                                     
               10/15/1991     1,700     John             --                           
               10/15/1991     2,900     John             --                           
               10/25/1991     4,000     Dave             --                           
               02/22/1992          --             5,000     John                      
               03/13/1992          --             4,200     John                      
               04/04/1992          --             5,850     John                      
               04/29/1992          --             3,464     John                      
               05/03/1992          --             1,000     John                      
               05/21/1992          --             3,500     John                      
               06/22/1992          --             1,000     Dave                      
               07/23/1992          --             1,000     Dave                      
               07/23/1992          --             1,000     Dave                      
               08/17/1992          --             1,000     John                      
               08/17/1992          --             1,000     John                      
               08/17/1992          --             1,000     John                      
               09/04/1992          --             1,000     Dave                      
               Raymond explains the deposits and withdrawals as follows:              
          John and Dave wanted to purchase a type of card called Uncut                
          Sheets from Jeff Roth; John and Dave gave Raymond cash, Raymond             
          deposited the cash into the Ameritrust account, and Raymond sent            







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