WORKING TRIAL BALANCE
                          FOR ENTITY 77, MONARCH SOLUTIONS, INC, FROM 07-01-91 THRU 07-31-91
11:14:04  24 APR 1992                       FOR FISCAL PERIOD PERIOD 91-07                              PAGE 1 
                                                     BALANCE           ADJUSTMENTS             ADJUSTED BAL
ACCOUNT NAME                  ACCT NO              DR         CR         DR        CR         DR         CR
------------------------      ------------ ---------- ---------- ---------- --------- ---------- ----------
CASH CHECKING - FIBA          77 1000       17,874.48       0.00 __________ _________ __________ __________
CASH SAVING - BANK OF AMER    77 1001       57,966.82       0.00 __________ _________ __________ __________
CASH - PETTY CASH             77 1002        1,304.19       0.00 __________ _________ __________ __________
MONEY MARKET - FIBA           77 1010       36,881.07       0.00 __________ _________ __________ __________
ACCOUNTS RECEIVABLE           77 1100       25,222.58       0.00 __________ _________ __________ __________
RESERVE FOR BAD DEBTS         77 1105            0.00   2,301.45 __________ _________ __________ __________
NOTES RECEIVABLE              77 1110        2,600.00       0.00 __________ _________ __________ __________
DUE TO DUE FROM OFFICER       77 1250            0.00       0.00 __________ _________ __________ __________
INVENTORY - GENERAL           77 1300       87,445.62       0.00 __________ _________ __________ __________
INVENTORY FOR SALE            77 1302       58,112.03       0.00 __________ _________ __________ __________
COMPUTER EQUIP FOR USE        77 1308       42,189.34       0.00 __________ _________ __________ __________
INVENTORY - SUPPLIES          77 1320       11,223.00       0.00 __________ _________ __________ __________
FURNITURE AND FIXTURES        77 1330       27,009.13       0.00 __________ _________ __________ __________
LEASEHOLD IMPROVEMENTS        77 1340        8,710.00       0.00 __________ _________ __________ __________
DEPRECIATION - SUPPLIES       77 1350            0.00   4,310.17 __________ _________ __________ __________
DEPRECIATION - FURN AND FIXTS 77 1360            0.00   2,420.76 __________ _________ __________ __________
DEPRECIATION - LEASEHOLD IMPV 77 1370            0.00   1,200.11 __________ _________ __________ __________
PREPAID - INSURANCE           77 1400            0.00       0.00 __________ _________ __________ __________
PREPAID - OTHER               77 1450            0.00       0.00 __________ _________ __________ __________
REFUNDABLE DEPOSITS           77 1500            0.00       0.00 __________ _________ __________ __________
                                          376,539.16  10,232.49
                                          ========== ==========

ACCOUNTS PAYABLE - TRADE      77 2000           0.00  15,698.00 __________ _________ __________ __________
NOTED PAYABLE                 77 2010           0.00  56,120.00 __________ _________ __________ __________
CUSTOMER UNDISTRIB DEPOSITS   77 2020           0.00   1,250.00 __________ _________ __________ __________
PURCHASES - HARDWARE          77 2060           0.00       0.00 __________ _________ __________ __________
SALES TAX CHARGED             77 2100           0.00      18.76 __________ _________ __________ __________
SALES TAX COLLECTED           77 2110           0.00   5,912.00 __________ _________ __________ __________
FEDERAL INCOME TAX WITHHELD   77 2200           0.00   2,588.35 __________ _________ __________ __________
STATE INCOME TAX WITHHELD     77 2210           0.00   1,545.01 __________ _________ __________ __________
FICA WITHHELD                 77 2220           0.00   7,086.55 __________ _________ __________ __________
MEDICARE WITHHELD             77 2225           0.00     116.34 __________ _________ __________ __________
INSURANCE WITHHELD            77 2230           0.00     510.00 __________ _________ __________ __________
PARKING WITHHELD              77 2231           0.00       0.00 __________ _________ __________ __________
SALARY ADVANCE                77 2232           0.00       0.00 __________ _________ __________ __________
EMPLOYEE MEDICAL ACCRUED      77 2233           0.00       0.00 __________ _________ __________ __________
CREDIT UNION WITHHELD         77 2240           0.00       0.00 __________ _________ __________ __________
FED UNEMPL INSURANCE ACCRUED  77 2300           0.00   1,323.19 __________ _________ __________ __________
STATE UNEMPL INSURANCE ACCRUED77 2310           0.00   4,660.38 __________ _________ __________ __________
WORKMANS COMPENSATION ACCRUED 77 2320           0.00     257.16 __________ _________ __________ __________
FICA ACCRUED                  77 2350           0.00     497.43 __________ _________ __________ __________
MEDICARE ACCRUED              77 2335           0.00     116.34 __________ _________ __________ __________
ACCRUED PAYROLL               77 2400           0.00       0.00 __________ _________ __________ __________
PENSION PLAN PAYABLE          77 2410           0.00       0.00 __________ _________ __________ __________
DEFERRED FEDERAL INCOME TAX   77 2500           0.00       0.00 __________ _________ __________ __________
DEFERRED STATE INCOME TAX     77 2510           0.00       0.00 __________ _________ __________ __________
FEDERAL INCOME TAX PAYABLE    77 2520           0.00       0.00 __________ _________ __________ __________
STATE INCOME TAX PAYABLE      77 2530           0.00       0.00 __________ _________ __________ __________
PAYROLL SUSPENSE              77 2999           0.00       0.00 __________ _________ __________ __________
                                           =========  =========

RETAINED EARNINGS             77 3100           0.00 243,173.73 __________ _________ __________ __________