Raymond F. Kling and Barbara K. Kling - Page 15




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          City Bank account.  Of that amount, $2,600 was transferred by               
          check from the Ameritrust account and $18.50 represents amount              
          received as gifts.                                                          
               In 1991, the following amounts were paid from the National             
          City Bank account for petitioners' personal expenses:                       
                         Payee                       Amount                           
                    C.P.P.A.1                     $288.00                             
                    Student Travel Service        184.00                              
                    West American Insurance Co.   213.00                              
                    East Ohio Gas                 55.00                               
                    Old Brooklyn Youth League     15.00                               
                    Tom Ballog                    100.00                              
                    Trinity High School           25.00                               
                    College-level Exam. Program   38.00                               
                    Oriental Trading Co.          12.60                               
                    Lake Erie Girl Scout Council      24.00                           
                    Internal Revenue Service      92.00                               
                    Treasure of State of Ohio     84.14                               
                    Central Collection Agency     257.96                              
                    College Scholarship Service   26.25                               
                    Our Lady of Good Counsel      50.00                               
                    Cleveland Public Power        116.67                              
               1Cleveland Patrolmen's Association.                                    
               Checks written and paid on the National City Bank account              
          for which respondent allowed a deduction for purchases made                 
          during 1991 were as follows:                                                
                         Payee                     Amount                             
                    M. Zechman                    690                                 
                    Midwest Sports Cards          375                                 
                    Jim Beckett                   166                                 
                    Lawrence Machine              3,375                               
                    Ron Shedlock                  8,472                               
                    Ohio Coin                     26,502                              
                    Gateway Cards                 756                                 
                    Beckett                       1,419                               







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