Estate of Frank Johnson - Page 49

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                                    Sylvia Johnson                                     
          Source of Funds:                                                             
          Schedule C gross receipts                       $10,450                      
          Application of Funds:                                                        
          Schedule C deductions                             5,540                      
          Sun Bank savings account                          1,154                      
          U.S. Savings Bonds purchases                      5,000                      
          Gambling losses                                   1,100                      
          Personal expenses--COMPS                            356                      
          Corvette (1985) note payments                     7,564                      
          Personal living expenses for 1 person             114,693                    
          Less: Vehicle acquisition costs                 1(1,011)                     
          Total application of funds                     34,396                        
          Excess of applications over sources of funds      $23,946                    
               1Petitioners do not agree with the amounts reflected for                
          these items.                                                                 

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