Robert M. Temple - Page 34


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                                     APPENDIX C                                       
                                1990 Gross Receipts                                   
          As Stated in Notice of Deficiency       Concessions    Total                
               Payor          Amount                                                  
          John C. Gifford     $9,500                   0         $9,500               
          Educational                                                                 
          Zoological                                                                  
          Programs, Inc.      100                      0         100                  
          Kerney L. Martini   8,500                    0         8,500                
          Scavenger Oil Corp.  1,800              ($1,800)       0                    
          Sea World of Ohio   1,500                    0         1,500                
          Kerney L. Martini   7,500                    0         7,500                
          Intuit                   2                   0              2               
          Sea World of Ohio   1,500                    0         1,500                
          Educational                                                                 
          Zoological                                                                  
          Programs, Inc.      350                      0         350                  
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,200                    0         1,200                
          Sea World of Ohio   1,500                    0         1,500                
          Wendy H. Arbogast   200                      0         200                  
          Educational                                                                 
          Zoological                                                                  
          Programs Inc.       100                      0         100                  
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,500                    0         1,500                
          Robert Sabo         145                      0         145                  
          Sea World of Ohio   1,500                    0         1,500                
          Ronald G. DeRhodes  1,200                    0         1,200                
          State of Ohio       728                      0         728                  
          Wendy H. Arbogast   1,800                    0         1,800                
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,500                    0         1,500                
          Robert Sabo         135                      0         135                  
          Robert Sabo         210                      0         210                  
          Sea World of Ohio   1,500                    0         1,500                
          Educational                                                                 
          Zoological                                                                  
          Programs, Inc.      100                      0         100                  
          William Boever      15,500                   0         15,500               
          Robert Sabo         90                       0         90                   
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   9,000                 0            9,000                
          Total              176,160              (1,800)        74,360               
               1In the notice of deficiency, the total is $74,360, however, this      
          appears to be an adding error.                                              





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