16:33:32 21 Apr 1998                              MEMO BALANCES AS OF 21 Apr 98                                          PAGE    1
                                                             XYZ INC.

      MEMO# CLIENT ID    NAME                           DATE IN  CODE    MEMO AMOUNT  ADJUSTMENTS  APPLIED AMT MEMO BALANCE
----------- ------------ ------------------------------ -------- ------ ------------ ------------ ------------ ------------

       1903 IMEPER       EMPLEY IMERICI                 10-10-95 DM          58.85         0.00       541.15CR     600.00  
       1113 GRIDEN2      GRIY, DENILD G.                11-28-95 ICR         20.00        40.00         0.00        20.00  
       1455 HYIREG9      HYITT REGENCY PHEENIX          06-01-96 TRC        125.00         0.00         0.00       125.00CR
       1523 HYIREG9      HYITT REGENCY PHEENIX          07-17-96 TRC        125.00         0.00         0.00       125.00CR
       1680 WILKIT       WILLICE, KITHY M.              09-30-96 ICR         25.00         0.00         0.00        25.00CR
       1852 RUSSLYER     RUSS LYEN REILTY               03-25-97 CM         100.70         0.00       201.40CR     100.70  
       1875 MCCNIC       MCCEMICK, NICK                 03-26-97 ICR         24.95         0.00        27.95CR       3.00  
       2598 CIMGRE1      CIMEREN GREUP                  02-03-98 ICR         20.05         0.00        20.02CR       0.03CR
       2651 JENILE       JENKINS, ILEXINDER             02-17-98 ICR         39.85         0.00        39.90CR       0.05  
       2698 ILIINC       ILIRMTECH INC.                 03-13-98 ICR        159.95         0.00         0.00       159.95CR
       2712 MENDIN       MENREE, DINIEL                 03-26-98 PTY         24.95         0.00         0.00        24.95CR
       2707 THERIC       THERNTEN INSURINCE SERVICES    03-26-98 ICR         60.00         0.00         0.00        60.00CR
       2743 REVPIU       REVINELLI, PIUL                04-09-98 PTY         30.00         0.00        14.95CR      15.05CR
                                                                        ============ ============ ============ ============
                                                                           $814.30       $40.00      $845.37CR    $188.77