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 2 
                                                     BALANCE           ADJUSTMENTS             ADJUSTED BAL
ACCOUNT NAME                  ACCT NO              DR         CR         DR        CR         DR         CR
------------------------      ------------ ---------- ---------- ---------- --------- ---------- ----------
PRIOR YEAR DETAINED EARNINGS  77 3105            0.00       0.00 __________ _________ __________ __________
Y-T-D RETAINED EARNINGS       77 3110       57,966.82       0.00 __________ _________ __________ __________
CAPITAL STOCK                 77 3200        1,304.19       0.00 __________ _________ __________ __________
EDDITIONAL PAID-IN-CAPITAL    77 3210            0.00       0.00 __________ _________ __________ __________
                                                 0.00 243,176.73
                                            ========= ==========

HARDWARE SALES                77 4000            0.00  74,280.00 __________ _________ __________ __________
HARDWARE                      77 4001            0.00       0.00 __________ _________ __________ __________
SOFTWARE SALES                77 4100            0.00  52,671.00 __________ _________ __________ __________
SUPPLIES SALES                77 4200            0.00  18,980.00 __________ _________ __________ __________
TRAINING SALES                77 4300            0.00  21,200.00 __________ _________ __________ __________
FREIGHT & HANDLING            77 4400            0.00   1,275.00 __________ _________ __________ __________
INTEREST INCOME               77 4410            0.00   1,843.00 __________ _________ __________ __________
DISCOUNTS TAKEN               77 4420            0.00       0.00 __________ _________ __________ __________
RETURNS & ALLOWANCES          77 4430            0.00       0.00 __________ _________ __________ __________
SALES OF FIXED ASSETS         77 4440            0.00   1,340.00 __________ _________ __________ __________
OTHER INCOME                  77 4500            0.00     137.00 __________ _________ __________ __________
                                                 0.00 171,726.00
                                            ========= ==========

HARDWARE                      77 5001       47,330.00       0.00 __________ _________ __________ __________
HARDWARE                      77 5100            0.00       0.00 __________ _________ __________ __________
SOFTWARE                      77 5110       37,900.00       0.00 __________ _________ __________ __________
SUPPLIES                      77 5120       10,350.00       0.00 __________ _________ __________ __________
OFFICE SUPPLIES               77 5130        1,420.00       0.00 __________ _________ __________ __________
FREIGHT CHARGES               77 5200          865.00       0.00 __________ _________ __________ __________
DEPRECIATION                  77 5210          930.00  56,120.00 __________ _________ __________ __________
BAD DEPT EXPENSE              77 5220            0.00       0.00 __________ _________ __________ __________
PROFESSIONAL ACCOUNTING       77 5300          100.00       0.00 __________ _________ __________ __________
PROFESSIONAL LEGAL            77 5310          920.00       0.00 __________ _________ __________ __________
GROSS SALARIES                77 5400       15,400.00       0.00 __________ _________ __________ __________
MEDICARE EXPENSE              77 5405          233.00       0.00 __________ _________ __________ __________
FICA EXPENSE                  77 5410          955.00       0.00 __________ _________ __________ __________
SICK PAY                      77 5411          320.00       0.00 __________ _________ __________ __________
VACATION PAY                  77 5412          510.00     116.34 __________ _________ __________ __________
OVERTIME PAY                  77 5413            0.00       0.00 __________ _________ __________ __________
HOLIDAY PAY                   77 5414            0.00       0.00 __________ _________ __________ __________
COMMISSIONS                   77 5415        1,200.00       0.00 __________ _________ __________ __________
BONUS PAY                     77 5416            0.00       0.00 __________ _________ __________ __________
FEDERAL UNEMPL EXPENSE        77 5420          108.00       0.00 __________ _________ __________ __________
STATE UNEMPL EXPENSE          77 5430          154.00       0.00 __________ _________ __________ __________
WORKERS COMPENSATION          77 5440          320.00       0.00 __________ _________ __________ __________
EMPLOYEE HEALTH INSURANCE     77 5500        1,350.00       0.00 __________ _________ __________ __________
LONGTERM DISABILITY INSURANCE 77 5510          350.00       0.00 __________ _________ __________ __________
EMPLOYEE RETRIREMENT PLAN     77 5520            0.00       0.00 __________ _________ __________ __________
FEDERAL INCOME TAX            77 5600            0.00       0.00 __________ _________ __________ __________
STATE INCOME TAX              77 5610            0.00       0.00 __________ _________ __________ __________
MARICOPA COUNTY TAX           77 5620            0.00       0.00 __________ _________ __________ __________
LICENSES & FEES               77 5700          230.00       0.00 __________ _________ __________ __________
SUBSCRIPTIONS                 77 5710           55.00       0.00 __________ _________ __________ __________
DUES & MEMBERSHIPS            77 5720          120.00       0.00 __________ _________ __________ __________
EQUIPMENT - MAINTENANCE       77 5800        1,950.00       0.00 __________ _________ __________ __________
EQUIPMENT - REPAIR            77 5810        3,425.00       0.00 __________ _________ __________ __________