Raymond F. Kling and Barbara K. Kling - Page 17




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          2.  1992                                                                    
          a.  Ameritrust/Star Bank Account                                            
               During the first 6 months of 1992, gross deposits of $77,482           
          were deposited into the Ameritrust account.  Miscellaneous bank             
          charges and deposited items returned for insufficient funds                 
          totaling $2,996.33 were charged to the Ameritrust account in                
          1992.  During 1992, a total of $1,186.40 attributable to credit             
          card purchases from Davey's Cards was directly deposited into the           
          Ameritrust account.  Morova received $1,186.40 of merchandise               
          from Raymond in exchange for the deposits from the credit card              
          sales.                                                                      
               Sometime in June 1992, Ameritrust was acquired by Star Bank,           
          and the Ameritrust account became the Star Bank account.  In the            
          latter part of 1992, gross deposits of $17,424 were deposited               
          into the Star Bank account.                                                 
               Respondent allowed a deduction for purchases for checks                
          written and paid on the Ameritrust/Star Bank account during 1992            
          as follows:                                                                 
                         Payee                 Amount                                 
                    Ohio Coin1               $24,251.00                               
                    Ohio Coin                2,946.00                                 
                    Ron Shedlock2            7,340.00                                 
                    Megacards                4,000.00                                 
                    Master Printing Co.      3,157.00                                 
                    Pro Sport                2,900.00                                 
                    Lawrence Machine         1,700.00                                 
                    Unique Vinyl             1,811.10                                 
                    Premier Sportscards      866.48                                   







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