============= Page 1 of 13 ============= Ken and Linda Lay Balance Sheet Comparison September 30, 2001 ENE $ 34.9900 $ 27.2300 CPQ $ 12.3500 $ 8.3100 Current Assets 8131/01 8,253,041 9130/01 9,607,034 Variance 1,353,993 PW Juniper Fund sold 9/30; KLL & LPL Investments receiv. inc. $1.775k net of $790K paydown by Liz Marketable Investments Corn & Pref Stocks 42,633,537 29,711,367 (12,922,170) 114,346 shares of ENE stock used to pay off Enron LOC, PW Juniper Fund sold-$844.5K, Caprock liquidated Executive Stock Options 23,316,733 8,610,388 (14,706,345) New grant #186866-66,104 st opt vested, dec. a result of dec. price Bonds 652,273 252,273 (400,000) Flashfind Corp notes reclassified to long term investments Goldman Sachs Exchange 5,120,028 4,416,113 (703,915) Partnerships (Family)' 11,062,017 7,111,291 (3,950,726) Long Term Investments 68,725,460 68,702,162 (23,298) $500K eVelocity, $100K Jester Apt less $485K Miland Distrib. & write down of Red Sky Retirement/Deferred Assets 37,480,254 27,771,269 (9,708,985) Manulife Annuities sold to ENE; 8/01 FMV-$4,986,952 Personal Non Earning Assets 3,624,156 3,608,881 (15,275) Current Liabilities (26,409,005) (13,407,844) 13,001,161 $10M paydown from sale-manulife annuities to ENE: $4M paydown from sale of ENE stock to ENE net of expenses and investments Long Term Liabilities (42,914,401) (31,900,563) 11,013,838 Decrease in Def. Tax Liability Business Liabilities (377,218) (394,503) (17,285) NET WORTH $131,166,875 $114,087,868 (17,079,007) Value based on FMV of partnership assets. No discount for partnership interest Is shown. NOTE: Net Worth of $114,087,868 does not reflect 1,843,007 unvested Enron stock options and 242,821 restricted shares of Enron Corp. Based on a FMV of $27.23/share as of 9130/01, these options are valued at $227,898 and the restricted shares are valued at $6,612,016 totaling $6,839,914. The total value less deferred tax liability of 40% would add approximately $4,103,948 to the net worth. LAY-G32 1754 LBF002-00854 GOVERNMENT EXHIBIT 231 Crim. No. H-04-25 (S-2) ============= Page 2 of 13 ============= Kenneth L. & Linda P. Lay SUMMARY BALANCE SHEET As of: September 30, 2001 ASSETS CURRENT ASSETS Cash on Hand Checking Accounts Money Market Accounts Brokerage Accounts Savings Accounts Savings Bonds Short-term Receivables Notes Receivable TOTAL CURRENT ASSETS MARKETABLE INVESTMENTS Enron Corp. Common Stock-Director Fayez Sarofim Mgmt.-Com Sanders Morris Mundy-Com Cypress Asset Mgmt.-Com. PaineWebber Core Hold. TCW Core Equity TCW Mid Cap Equity Vested Exec Stock Options TOTAL MARKETABLE INVESTMENTS LONG-TERM INVESTMENTS Residence Real Estate Other Homes Real Estate Active Rental Real Estate Partnerships Farming Interests Privately-Held Stock Corporate Bond-Convertible GS 1999 Exchange Fund Family Partnerships Other Investments TOTAL LONG-TERM INVESTMENTS RETIREMENT/DEFERRED ASSETS IRA IRA/Spouse Retirement Plan Deferred Compensat'n Plan TOTAL RETIREMENT/DEFERRED ASSETS PERSONAL/NON-EARNING ASSET Page 1 October 18, 2001 $ 3,734.83 53,884.26 90,000.00 984,924.87 46.30 600.00 7,015,055.90 1,458,788.27 $ 9,607,034.43 S 16,602,049.31 6,018,220.20 2,703,728.75 313,233.37 2,676,968.00 13,625.00 450,160.95 933,381.00 8,610,388.22 38,321,754.80 $ 10,154,727.68 20,294,112.89 2,103,490.81 6,406,208.41 4,500.00 13,212,220.37 Frww ~~~~ 252,273.00 4,416,113.10 7,111,291.00 16,526,902.59 80,481,839.85 $ 36,949.71 36,983.87 7,237,883.97 20,459,450.64 27,771,268.19 LAY-G32 1755 LBF002-00855 ============= Page 3 of 13 ============= Kenneth L. & Linda P. Lay SUMMARY BALANCE SHEET As of: September 30, 2001 October 18, 2001 Automobile(s) $ 475,478.20 Home Furnishings 2,989,275.29 Other Vehicles & Equip 144,127.31 TOTAL PERSONAL/NON-EARNING ASSET 3,608,880.80 TOTAL ASSETS $ 159,790,778.07 LIABILITIES CURRENT LIABILITIES Notes Payable Security Deposits Margin Acct Liability TOTAL CURRENT LIABILITIES LONG-TERM LIABILITIES Home Mortgage Other Real Estate Mtge Investment Liabilities Deferred Tax Liabilities TOTAL LONG-TERM LIABILITIES BUSINESS LIABILITIES Employer Taxes/Bus Accrued FICA Tax/Business TOTAL BUSINESS LIABILITIES TOTAL LIABILITIES EQUITY TOTAL NET WORTH TOTAL LIABILITIES AND NET WORTH Page 2 $ 5,334,139.16 1,369.18 8,072,33 5.84 13,407,844.18 $ 5,300,796.25 14,716,871.55 5,280,516.01 6,602,379.00 31,900,562.81 $ 295,501.06 99,001.84 394,502.90 $ 45,702,909.89 $ 114,087,868.18 $ 159,790,778.07 LAY-G32 1756 _BF002-00856 ============= Page 4 of 13 ============= Kenneth L. S Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance ASSETS CURRENT ASSETS Cash on Hand: CASH ON HAND/SK 199.22 CASH ON HAND/PSTOKE S 779.03 CASH ON HAND/MSTURGIS 199.77 CASH ON HAND/LEONA 381.63 CASH ON HAND/PRAKER 219.33 CASH ON HAND/BVLILT 1,553.05 CASH ON HAND/CHUGLI 402.80 Total Cash on Hand: 3,734.83 Checking Accounts: BANK OF AMERICA 0707 42,929.60 BANK OF AMER/LPL PROP 531.15 BANK OF AMER/STOKES 3,519.24 CHASE BANK CHECKING 1,385.35 VECTRA BANK 5,207.00 UNITY 109-900 311.92 Total Checking Accounts: 53,884.26 Money Market Accounts: WASHINGTON DC ACCT 90,000.00 Total Money Market Accounts: 90,000.00 Brokerage Accounts: GOLDMAN SACHS/GS-61 623.51 PAINE WEBBER MMA/PW-22 1,836.41 PAINE WEBBER MMA/PW-33 844,538.21 SANDERS MORRIS MMA/SMH-JT -14.71 FIRST UNION MMA/FTU-60 21,078.31 FIRST UNION MMA/FTU-58 23,024.16 FIRST UNION MMA/FTU-54 13,762.84 FIRST UNION MMA/FTU-30 390.57 FIRST UNION MMA/FTU-24 39,340.65 FIRST UNION MMAIFTU-26 29,546.31 JP MORGAN SEC MMA/CBT 10,798.61 Total Brokerage Accounts: 984,924.87 Savings Accounts: ENRON CREDIT UNION/KLL 46.30 Total Savings Accounts: 46.30 Savings Bonds: SAVINGS BONDS 600.00 Page 1 October 1€, 2001 LAY-G32 1757 .BF002-00857 ============= Page 5 of 13 ============= Kenneth L. & Linda P. Lav BALANCE SHEET ANALYSIS As of: September 30, 2001 Total Savings Bonds: Short-term Receivables: ACCT RECV-KLL & LPL INVEST ACCT RECV-TDH ACCT RECV-MKL ACCT RECV-RENT DEP (#1000) ACCT RECV-RENT DEP (#811) ACCT RECV-S. HOBBS ACCT RECV-D. HOBBS ACCT RECV-BJONES ACCT RECV-RV ACCT RECV-ELV(FL) ACCT RECV-G KINNEAR ACCT RECV-JANE TRAN ACCT RECV-E MCELROY ACCT RECV-MISC ACCT RECV-S. ADARO ACCT RECV-A. PHILLIPS ACCT RECV-JIM EMERSON ACCT RECV-P TERRAZAS. ACCT RECV-PAOLATERRAZAS ACCT RECV-T. ZILBERFARB ACCT RECV-HUGUES HEYMAN ACCT RECV-LEONA ARMSTRONG ACCT RECV-J EMERSON ACCT RECV-VAN STOKES ACCT RECV-OSVALDO PEREIRA ACCT RECV-CHAD MODAD ACCT RECV-MARCELO LIQUITAY ACCT RECV-FREDERICA MAYO ACCT RECV-PAMELA MAYORGA Total Short-term Receivables: Notes Receivable: FAM PTRNS ANNUITY-2JKLL FAM PTRNS ANNUITY-2/LPL Total Notes Receivable: TOTAL CURRENT ASSETS Page 2 Balance 600.00 4,298,500.00 500,000.00 150,000.00 2,102.08 1,05 8.33 75,000.00 75,000.00 102,688.71 84,643.00 580,000.00 900,000.00 25,000.00 650.00 3,674 :85 9,985.00 37,000.00 18,000.00 12,93 9.96 1,721.78 15,000.00 44,914.35 200.00 28,615.85 3,000.00 15,000.00 20,000.00 10,000.00 280.50 81.49 7,015,055.90 73 0,081.17 728,707.10 1,458,788.27 9,607,034.43 October 1E, 2001 LAY-G32 1758 3F002-00858 ============= Page 6 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance MARKETABLE INVESTMENTS Enron Corp. $ 16,602,049.31 Common Stock-Director 6,018,220.20 Fayez Sarofim.Mgmt.-Com 2,703,728.75 Sanders Morris Mundy-Com 313,233.37 Cypress Asset Mgmt.-Com. 2,676,968.00 PaineWebber Core Hold. 13,625.00 TCW Core Equity 450,160.95 TCW Mid Cap Equity 933,381.00 October 18, 2001 Vested Exec Stock Options: CPQ ESO4-97 4370SH 1,267.30 ENE ESO 12-95 8,632 SHS 70,523.44 ENE ESO 1-97 113,090 SHS 563,188.20 ENE ESO 1-97 1,275,000 SHS 7,063,500.00 ENE ESO 1-98 127,184 SHS 911,909.28 Total Vested Exec Stock Options: 8.610,388.22 TOTAL MARKETABLE INVESTMENTS 38,321,754.80 LONG-TERM INVESTMENTS Residence: REAL ESTATEIHUNTINGDON 10,154,727.68 Total Residence: 10,154,727.68 Real Estate Other Homes: Page LAY-G32 1759 BF002-00859 ============= Page 7 of 13 ============= October 18, 2001 Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance REAL ESTATE/ASPENI 2,869,323.52 REAL ESTATEJASPEN2 5,656,273.60 REAL ESTATEJASPEN3 6,258,044.41 PIRATES' COVE LOTS 299,742.66 REAL ESTATES-3431 735,509.14 REAL ESTATEB-3429 770,503.39 REAL ESTATE/B-3433 879,429.97 REAL ESTATE/REBA 492,639.61 REAL ESTATEJASPEN4 1,759,339.27 REAL ESTATE/WESTGATE 284,873.38 REAL ESTATE/2514 AVALON 288,433.94 Total Real Estate Other Homes: 20,294,112.89 Real Estate Active Rental: REAL ESTATE/1741SR 147,309.00 REAL ESTATE/1852MAR 104,044.97 REAL ESTATFJ1856MAR 173,048.67 REAL ESTATE/1918SR 243,875.17 REAL ESTATE/KINGS 190,000.00 REAL ESTATE/VIKING 61,008.00 REAL ESTATE/MEXICO MO 240,026.00 REAL ESTATEJ2403 AVAL ON 944,179.00 Total Real Estate Active Rental: 2,103,490.81 Real Estate Partnerships: BLENHEIM APARTS, LTD. 175,412.00 CREEKSTONE SOUTH RICE PTRS 266,115.00 ~? CREEKSTONE WALNUTLP 748,409.00 DYMAXION APARTMENTS, LTD 21,943.00 HAINES APARTMENTS, LTD. 100,000.00 JESTER APTS PARTNERS,LTD 652,654.00 J.T.FAM,SR. INVEST., LTD. 526,650.00 LAKE CHARLES APTS., LTD. 176,023.00 MILAND INVESTMENTS LLC 553,455.08 NOLANA, LTD. 186,000.00 RESACA DE LAS PALMAS 240,000.00 SAJG KIRBY BRAESWOOD 180,000.00 -SRE PROPERTIES PTR NO. 1 1,675,807.33 TRAILSIDE APTS, LTD. 486,208.00 W.E. TRADE INVESTMENTS LTD 301,874.00 W.A.REHAUSENLOT INV LTD 115,658.00 Total Real Estate Partnerships: 6,406,208.41 Farming Interests: 11ACRES ILLINOIS 4,500.00 Page 4, LAY-G32 1760 _BF002-00860 ============= Page 8 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Total Farming Interests: Privately-Held Stock: ACOUSTIC TECH 100,000 SH-B AMER EQ LIFE HLDG/SMH-JT AMER EQ LIFE 2500/SMH-JT COUNTRYWATCH.COM DR RED DUKE INC 52,632 SHS ECOUTLOOK COM SERIES B ECOUTLOOK COM SERIES C ETERNITY, INC. 1,500 SH-A ETERNITY, INC. NOTE EVELOSITY CORP. SER B EVELOCITY CORP 300,000 SHS EVELOCITY CORP 18,345.2 SH EVELOCITY CORP 150,000 SHS EVELOCITY CORP 1000000 SHS FLASHFIND CORP 150,000 SHS FLASHFIND CORP NOTE 3/01 FLASHFIND CORPORATION FLASHFIND CORP NOTE 5/01 HOSTCENTRIC 54,347 SH-B INDX SOFTWARE 18588/SMH-JT LOMBARDI SOFT 75005/SMH-JT MRS. FIELDS HOLDING CO. NETVERSANT 125,000/SMH-JT OLD BALDY CORP 250 SHS OLD BALDY CORP 33 SHS PHOTOFETE.COM CONVERT NOTE QUESTIA MEDIA 558,306 SH-A QUESTIA MEDIA 1294297SH-B QUESTIA MEDIA 647,148SH-C QUESTIA MEDIA 12,821SH QUESTIA MEDIA 12,295SH RED SKY INT 2,000SH/SMH-JT SMH AGENCY 20-A/SHM-JT Total Privately-Held Stock: Corporate Bond-Convertible LAKEWOOD SPORT CONV/SMH-JT LAKEWOOD SPORT-1/SMH-JT LAKEWOOD SPRT CONV2/SMH-JT EARTHCARE CO DEB/SMH-JT EARTHCARE CO 153 4S IVSMH-JT EARTHCARE CO 2531SH/SMH-JT Page 5 Balance 4,500.00 210,000.00 199,875.00 39,975.00 250,000.00 100,000.80 200,000.00 299,999.57 150,000.00 37,500.00 850,000.00 300,000.00 18,345.20 75,000.00 500,000.00 112,500.00 75,000.00 250,000.00 75,000.00 249,996.20 50,001.72 75,000.00 81,000.00 500,000.00 28,360.00 12,000.00 123,103.12 1,831,243.68 4,245,294.16 2,122,645.44 42,052.88 40,327.60 50,000.00 18,000.00 13,212,220.37 52,250.00 52,250.00 30,041.00 100,000.00 1,534.00 2,531.00 October 18, 2001 LAY-G32 1761 F002-00861 ============= Page 9 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance EARTHCARE CO 25948WSMH-JT 2,594.00 EARTHCARE CO 2688SWSMH-JT 2,688.00 EARTHCARE CO 2756SH/SMH-JT 2,756.00 EARTHCARE CO ISH/SMH-JT 1.00 EARTHCARE CO 27948H/SMx-JT 2,794.00 EARTHCARE CO 1 SH-2/SMH-JT 1.00 EARTHCARE CO 2833/SMH-JT 2,833.00 Total Corporate Bond-Convertible 252,273.00 GS 1999 Exchange Fund GS 1999 EXCH FND/GS-61 4,416,113.10 Total GS 1999 Exchange Fund: 4,416,113.10 Family Partnerships: KLL & LPL INVESTMENT PTRNS 6,364,941.00 KLL & LPL FAMILY PTRNS 746,350.00 Total Family Partnerships: .7,111,291.00 October 18, 2001 Other Investments: BBT PARTNERS, L.P. 250,000.00 BROADWING, LLC 162,331.00 CAPRICORN INVESTORS II LP 510,441.00 CAPRICORN INVESTORS III 378,855.00 CARSON PRIV CAP EUROPE LP 1,254,212.00 CHASE CAP PTRS PRV FUND 2,238,950.65 CORPORATE OPPT FUND/SMH-JT 339,000.00 CHAMPION L.L.C/SMH-JT 96,812.00 CPC YELL, L.P. 250,000.00 ENVIR OPP 500,000SH/SMH-JT 220,000.00 ENVIRON OPP FUND II/SMH-JT 123,200.00 GENESIS PARK LP 144,758.00 HOUSTON NFL HOLDINGS 2.5% 3,993,705.00 S MH INDX LLC!SMH-JT 10,928.60 LAZARD TECH PTRS II LP 381,360.00 LOMBARDI LLC/SMH-JT 40,832.50 MURPHREE VENTURE PTRS LP 90,610.00 MV PTRNS-CYBER DIALOGUE 346,478.00 MV PARTNERS 250,000.00 SANDERS OPPORT FUND/SMH-JT 952,645.84 SMH CERI, LLC/SMH 57,050.00 SMH LIFE SCIENCES!SMH-JT 125,000.00 STERLING GROUP I LP 437,500.00 TACONIC CAPITAL PTRS LP 2,738,460.00 TCW WESTBRIDGE VENTURES 261,085.00 VANGUARD VII LP 853,938.00 Page 6 LAY-G32 1762 BFO02-00862 ============= Page 10 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance WESTTX ASSOCIATES, LP 18,750.00 Total Other Investments: 16,526,902.59 TOTAL LONG-TERM INVESTMENTS 80,481,839.85 RETIREMENT/DEFERRED ASSETS IRA: FIRST UNION-IRA/KLL-FTU 36,949.71 Total IRA: 36,949.71 IRA/Spouse: FIRST UNION-IRA/LPL-FTU 36,983.87 Total IRA/Spouse: 36,983.87 Retirement Plan: ENRON-RETIREMENT v 4,220,212.93 ENRON RO-IRA/FTU-56 2,222,430.91 ENRON SAV RO MMA/FTU-56 85,164.59 KEOGH MMA/PW-18 2,337.93 KEOGH MUNDER TECH/PW-18 99,537.51 ENRON SAVINGS 401K 513,628.05 ENRON ESOP 3,304.09 FID GROWTH CO 401(K)/KLL 15,460.99 FID OTC 401(K)/KLL 8,048.00 FID OVERSEAS 401(K)/KLL 17,991.99 FID MAGELLAN 401(K)/KLL 49,766.98 Total Retirement Plan: 7,237,883.97 Deferred Compensat'n Plan: HNG PLAN-85 83,604.00 (y t-koyc.Ctu~Q - ENRON DEFERRED COMP-85 3,737,057.12 ,Sib~-e_ - ENRON DEFERRED COMP-94 o 1,207,043.00 'Y ENRON PHANTOM STOCK DEF 13,961,963.98 ELI LILLY DEFERRED COMP 1,445,651.41 TCW DEFERRED COMP 24,131.13 Total Deferred Compensat'n Plan: 20,459,450.64 TOTAL RETIREMENT/DEFERRED ASSETS 27,771,268.19 PERSONAL/NON-EARNING ASSET October 18, 2001 Automobile(s): 92 4WD JEEP CHEROKEE 7,400.00 - w`--5 93 MERCEDES 600SL 40,000.00 f 95 LT SUBURBAN CHEVY 13,000.00 - 41 ~, 96 RANGE ROVER 30,000.00 - j 97 SUBURBAN CHEVY 15,280.15 - -4o 00 MERCEDES ML55 73,348.19 - O Page 7, LAY-G32 1763 BF002-00863 ============= Page 11 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 00 MERCEDES 0500 LWB ,ZOO YELLOW JEEP WRANGLER / 00 SILVER JEEP WRANGLER v -'00 RED JEEP WRANGLER ,% O1 GMC DENALI 01 GRAND CHEROKEE Total Automobile(s): Home Furnishings: HOME FURNISHINGS/HUNT HOME FURNISHING S/ASPEN I HOME FURNISHINGS/13-343 1 ,,'.- HOME FURNISHINGSB-3429 HOME FURNISHINGSB-3433 ~ 5 HOME FURNISHINGS/ASPEN2 HOME FURNISHINGS/ASPEN3 HOME FURNISIV25I4AVALON Total Home Furnishings: Other Vehicles & Equip: BW 21' OUTRAGE BOAT DUFFY 18'-I DUFFY 18'-11 HURRICANE 19' SPIRIT CANOE SUPER SPORT BOAT 1997 Total Other Vehicles & Equip: TOTAL PERSONAL/NON-EARNING ASSET TOTAL ASSETS LIABILITIES CURRENT LIABILITIES Notes Payable: COMPASS BANK LOC ENRON CORP. LOAN PAINE WEBBER-LOC/PW-42 ACCT PAYABLE (ST)-ENRON Total Notes Payable: Security Deposits: SEC DEPOSIT/Z- 1918SR SEC DEPOSIT/Z-1856MAR SEC DEPOSIT/Z-MCDUF Total Security Deposits: Page.8 October 18, 2001 Balance 149,176.18 20,400.00 20,400.00 20,400.00 / 48,272.40/` 37,801.28 - 475,478.20 2,202,037.83 -138,984.11 196,815.63 80,833.15 103,872.74 264,641.69 553.86 1,53 6.28 2,989,275.29 49,327.00 - 19,098.00 19,098.00 22,695.14 406.43 33,502.74 - 144,127.31 3,608,880.80 159,790,778.07 1,289,871.12 4,000,000.00 0.02 44,268.02 5,334,139.16 850.20 125.00 393.98 1,369.18 LAY-G32 1764 BF002-00864 ============= Page 12 of 13 ============= Kenneth L. & Linda P. Lay BALANCE SHEET ANALYSIS As of: September 30, 2001 Balance Margin Acct Liability: FIRST UNION MARGIN=-52 8,072,335.84 Total Margin Acct Liability: .8,072,335.84 TOTAL CURRENT LIABILITIES 13,407,844.18 LONG-TERM LIABILITIES Home Mortgage: BANK OF AMER/HUNTINGDON 4,327,362.39 BANK OF AMER/HUNT #2 LIEN 486,081.71 BANK OF AMER/HUNT 43 LIEN 487,352.15 Total Home Mortgage: 5,300,796.25 Other Real Estate Mtge: BANK OF AMER/ASPENI 1,492,726.29 CITICORP MORTGAGE/B-3431 171,636.23 BANK OF AMERB-3429 235,806.63 BANK OF AMERB-3433 520,318.28 BANK OF AMER/REB A 316,111.71 BANK OF AMER/2514 AVALON 225,000.00 BANK OF AM/ASPEN2 4,246,601.34 BANK OF AMMASPEN3 5,473,666.01 BANK OF AMER/ASPEN4 1,200,000.00 BANK OF AMER/2403AVALON 835,005.06 Total Other Real Estate Mtge: 14,716,871.55 Investment Liabilities: BANK OF AMER/GALV LOTS 89,266.01 BANK OF AMERIWESTGATE LOT 191,250.00 BK OF AM/CREDIT FACILITY 5,000,000.00 Total Investment Liabilities: 5,280,516.01 Deferred Tax Liabilities: DEF TAX LIAB-STK OPT ONLY 6,602,379.00 Total Deferred Tax Liabilities: 6,602,379.00 TOTAL LONG-TERM LIABILITIES 31,900,562.81 BUSINESS LIABILITIES Employer TaxesBus: MEDIC WITHHELD-EE (TX) 67,788.06 SOC SEC WITHHELD-EE (TX) 19,925.48 MEDIC WITHHELD-LPL EE(TX) 8,730.86 SOC SEC WITHHELD-LPL (EE) 2,557.44 FIT WITHHELD-EE (TX) 176,388.22 FIT WITHHELD-LPL EE(TX) 19,310.00 Page 9 , October 18, 2001 LAY-G32 1765 ~F002-00865 ============= Page 13 of 13 ============= Kenneth L. & Linda P. Lav BALANCE SHEET ANALYSIS As of: September 30, 2001 SIT WITHHELD-EE (HH-CO) Total Employer Taxes/Bus: Accrued FICA TaxBusiness: MEDIC PAYABLE-ER (TX) SOC SEC PAYABLE-ER (TX) MEDIC PAYABLE-LPL ER(TX) SOC SEC PAYABLE-LPL ER(TX) Total Accrued FICA Tax/Business: TOTAL BUSINESS LIABILITIES TOTAL LIABILITIES NET WORTH TOTAL NET WORTH TOTAL LIABILITIES AND NET WORTH Page 10 Balance 801.00 295,501.06 67,788.06 19,925.48 8,730.86 2,557.44 99,001.84 394,502.90 45,702,909.89 114,087,868.18 159,790,778.07 October 18, 2001 LAY-G32 1766 ~F002-00866