Curtis R. and Lynn Bitker - Page 29

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                                                  Curtis     Jerry      Lynn      Coleen    Total              
          1991                                                                                                 
          Analysis of partner’s capital account                                                                
          Capital account at beginning of year  ($311,911)($311,911) ($207,941) ($207,941) ($1,039,704)        
          Capital contributed during year                                                                      
          Partner’s share of net book income (loss)    19,14919,149     12,766     12,766      63,830             
          Distributions                         (90,656)   (90,656)   (60,436)   (60,436)    (302,184)         
          Capital account at end of year        (383,418) (383,418)  (255,611)  (255,611)  (1,278,058)         
          Partner’s share of liabilities        557,991   557,991    371,994    371,994   1,859,970            

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