James J. Coyle - Page 7

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          from various purchasers.  Mr. Coyle received the cash from the              
          sales of wheels and axles.  Regal and Mr. Coyle did not issue               
          invoices to the purchasers of wheels and axles.                             
               Regal and Mr. Coyle received receipts of purchase from Roach           
          Mobile Home and Mr. Gibson that Mr. Coyle retained for a short              
          but unspecified period.  It was the practice of Roach Mobile Home           
          for its driver who purchased and picked up wheels and axles to              
          prepare a receipt of purchase indicating the seller of the wheels           
          and axles and the amount paid for each item.  Each receipt was a            
          two-part ticket.  The driver gave one-half of the receipt to the            
          seller and returned the other half to the office of Roach Mobile            
          Home.  Roach Mobile Home kept a record of its purchases by                  
          entering information from each receipt into its computer.  Roach            
          Mobile Home’s receipts from 1991 through 1993 indicate that Roach           
          Mobile Home paid Regal the following amounts for wheels and                 
                           Apr.--Dec. 1991        $6,681.25                           
                           Jan.--Mar. 1992        7,267.00                            
                           Apr.--Dec. 1992        37,783.25                           
                           Jan.--Mar. 1993        7,957.25                            
                           Apr.--Dec. 1993        26,658.00                           
               It was the practice of Mr. Gibson to provide the seller of             
          wheels and axles with a receipt and to retain a copy of the                 
          receipt in company records.  Mr. Gibson usually paid the cash               
          directly to Mr. Coyle or his father, Thomas Coyle, who also                 
          worked for Regal.  If Mr. Gibson received delivery of the wheels            

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