Raymond F. Kling and Barbara K. Kling - Page 26




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          C.  Reduction of Gross Receipts for Loans                                   
               On several occasions Raymond deposited his own cash into the           
          Ameritrust account to cover checks written on the account that              
          had been dishonored because the account had insufficient funds to           
          cover the amount of the checks.  He claims that those cash                  
          deposits were in effect loans to the buyers group and that                  
          certain checks payable to cash or to himself from the Ameritrust            
          account were repayments of those loans.                                     
               Raymond claims that the following cash deposits represent              
          loans he made to the buyers group and the checks payable to                 
          himself or cash represent the repayment of the loans:                       
                                   Loan                                               
                    Date           Cash Deposit    Repayment/Payee                    
                    01/14/1991     $950               --                              
                    01/14/1991     1,050          --                                  
                    01/29/1991     2,520          --                                  
                    02/04/1991     1,200     --                                       
                    02/08/1991     1,500               --                             
                    03/25/1991     --             $2,000    Cash                      
                    03/27/1991     --             2,500     Cash                      
                    04/02/1991     1,000          --                                  
                    05/02/1991     1,000               --                             
                    05/02/1991     2,000               --                             
                    07/17/1991     --             1,240    Raymond                    
                    07/24/1991     --             1,000     Cash                      
                    08/27/1991     100                                                
                    10/03/1991     --             1,500     Cash                      
                    11/04/1991     --             900       Cash                      
                    12/10/1991     --             1,200     Cash                      
                    04/13/1992      --            1,000     Cash                      
                    Total          11,320         11,340                              
               The bank records show that shortly before each of the above            
          cash deposits was made, a fee had been charged for one or more              







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