Harvey M. Pert, Transferee - Page 13

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          duties to the estate, and to allow Mr. Riffe's estate to be                 
          distributed to her.                                                         
               On October 8, 1992, Mr. Riffe's estate reported that it had            
          distributed all of its assets to Mrs. Pert according to the plan            
          stated in the petition for discharge.  Mr. Riffe's estate used              
          $96,823 of the $115,358 deposited in Peoples State Bank to pay              
          estate expenses, including $57,963 for income tax for Mr. Riffe             
          for tax years 1986 to 1990.  The remaining $18,535 was                      
          distributed to Mrs. Pert or paid on her behalf while she                    
          administered the estate.                                                    
               Mr. Riffe's estate was closed on October 17, 1992.                     
          E.   Mr. Pert's Financial Resources                                         
               1.   Mr. Pert's Businesses                                             
               Mr. Pert started a lawn maintenance business in the late               
          1980's called Perticular Lawn Service.                                      
               After he married Mrs. Pert, Mr. Pert helped her run West               
          Coast Pest Control.  Mr. and Mrs. Pert combined their landscaping           
          and lawn spraying businesses to form Perticular Lawn, Inc.                  
               Mrs. Pert transferred the car washing business and a                   
          Chevrolet truck with a pressure washing machine to her father.              
          Mr. Pert incorporated Perticular Lawn, Inc. in 1992 and sold it             
          in 1992 or 1993.                                                            








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