Dennis C. Gandy - Page 26

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          1989 totaled $249,125.89.  The following deposits were in                   
          currency:                                                                   
                              Date         Amount                                     
                    1988      July 19    $  2,000.00                                  
                              July 22        3,830.00                                 
                              July 25        8,675.50                                 
                              July 26        5,000.00                                 
                              July 29        5,000.00                                 
                              Aug. 1         8,000.00                                 
                              Aug. 2         8,000.00                                 
                              Aug. 3         8,000.00                                 
                              Aug. 4         8,000.00                                 
                              Aug. 15        5,139.00                                 
                              Aug. 17        9,000.00                                 
                              Sept. 1        7,000.00                                 
                              Sept. 9        5,000.00                                 
                              Sept. 16       5,000.00                                 
                              Sept. 28       5,000.00                                 
                              Oct. 3         9,115.00                                 
                              Oct. 7         7,000.00                                 
                              Oct. 13        4,970.00                                 
                              Oct. 25        5,685.00                                 
                              Oct. 28        1,958.00                                 
                              Nov. 23        2,500.00                                 
                              Dec. 23        2,525.00                                 
                              Dec. 30      578.00                                     
                              1988        $126,975.50                                 
                    1989      June 27   $ 9,500.00                                    
                              Sept. 8        8,000.00                                 
                              Sept. 25       9,800.00                                 
                              Sept. 26       9,800.00                                 
                              Sept. 27       9,000.00                                 
                              Nov. 28        3.00                                     
                              1989      $46,103.00                                    
               Mr. Gandy transferred money from the B&D account to the                
          nursery by check; the memo section on those checks indicated                
          "Loan".  During 1988, a total of $224,500 was deposited into the            
          nursery bank account from the B&D account.  During 1989, the                






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