Yarbrough Oldsmobile Cadillac, Inc. - Page 67

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                                                                       Adjustments to Elvin's Returns                                                                 
               Adjustment We Have                          Attrib.                      Attrib.                     Attrib.                    Attrib.                
               Sustained                     1983            to Fraud     1984          to Fraud      1985       to Fraud        1986          to Fraud               
               The YOC Elvin Account         $137,673      No             $ 17,510      No            $ 64,825      No          $180,906       No                     
               Capriole                      -             -              170,635       Yes           133,179       Yes         -                -                    
               Sea Ray Boat    1,155      Yes     -     -         -      -     -   -                                                                                  
               Motor Home                    10,697        No             16,802        No            -             -           -                -                    
               Sylva Residence     -       -   15,000    No     -      -     -   -                                                                                    
               Travel/Entertainment          22,014        No             14,012        No            22,080        No          -                -                    
               Employee Benefits Expense     25,676        Yes            1,768         Yes           -             -           -                -                    
               Utilities Expense             2,461         Yes            3,281         Yes           -             -           -                -                    
               Company Vehicle Expense       1,663         Yes            2,179         Yes           4,084         Yes         -                -                    
               Miscellaneous Expense         1,945         Yes            2,869         Yes           1,228         Yes       -                  -                    
               Repair Expense                9,693         Yes            312           Yes           2,227         Yes         -                -                    
               Outside Services Expense      132           Yes            968           Yes           6,242         Yes         -                -                    
               Depreciation Expense          -             -              -             -             2,400         Yes         -                -                    
               Salary Expense                8,203         Yes            10,600        Yes           21,411        Yes         -                -                    
               Interest Expense              -             -              2,053         Yes           10,947        Yes         -                -                    
               Demonstrator Vehicles                                                                                                                                  
               Benefiting Elvin              14,352        No             18,167        No            22,708        No          -                -                    
               Waterproofing Elvin's                                                                                                                                  
               Personal Residence     -       -     -     -     -      -    15,136     Yes                                                                            
               Prizes and Awards             4,361         No             -             -             10,087        No            -              -                    






                                                                        Adjustments to YOC's Returns                                                                  
               Adjustment We Have                          Attrib.                      Attrib.                     Attrib.                                           
               Sustained                     1983          to Fraud       1984          to Fraud     1985           to Fraud                                          
               Employee Benefits             $25,676       Yes            $ 1,768       Yes          $   -          -                                                 
               Utilities Expense             2,461         Yes            3,281         Yes          -              -                                                 
               Travel/Entertainment          22,014        No             14,012        No           22,080         No                                                
               Company Vehicle Expense       1,663         Yes            2,179         Yes          4,084          Yes                                               
               Miscellaneous Expense         1,945         Yes            2,869         Yes          1,228          Yes                                               
               Repair Expense                9,693         Yes            312           Yes          2,227          Yes                                               
               Insurance Expense             -             -              383           Yes          4,200          Yes                                               
               Outside Services Expense      132           Yes            968           Yes          6,242          Yes                                               
               Depreciation Expense          1,363         Yes            915           Yes          1,751          Yes                                               
               Salary Expense                8,203         Yes            10,600        Yes          21,411         Yes                                               
               Interest Expense              -             -              2,053         Yes          10,947         Yes                                               






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