Apollo Shoes Trial Balance

Apollo Shoes, Inc Preclosing Trial Balance (Audited) December 31, 2001 Account ID Account Description 10100 Cash on Hand 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable 11500 Allowance for Doubtful Accounts 12000 Inventory - Spotlight 12100 Inventory - Siren 12200 Inventory - Speaker 12300 Reserve for Inventory Obsolescence 14100 Prepaid Insurance 14200 Prepaid Rent 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements 15200 Machinery, Equipment, Office Furniture 17000 Accum. Depreciation 19000 Investments 19900 Other Noncurrent Assets 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock 39004 Paid-in Capital 39005 Retained Earnings 40010 Sales - Spotlight 40020 Sales - Siren 40030 Sales - Speaker 41000 Sales Returns - Spotlight 41010 Sales Returns - Siren 41020 Sales Returns - Speaker 42000 Warranty Expense - Spotlight 42010 Warranty Expense - Siren 42020 Warranty Expense - Speaker 45000 Income from Investments 46000 Interest Income 50010 Cost of Goods Sold - Spotlight 50020 Cost of Goods Sold - Siren 50030 Cost of Goods Sold - Speaker 57500 Freight 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 64500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension/Profit-Sharing Plan Ex 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State 80000 Loss on Legal Settlement

Debit Amt 1,987.28 198,116.52 0.00 3,044,958.13 16,410,902.71

Credit Amt

1,262,819.88 6,156,156.80 3,098,575.26 9,570,473.18 3,012,000.00 743,314.38 200,000.00 7,406.82

117,000.00 623,905.92 433,217.10 164,000.00 612,691.08 13,840.59 4,633,118.09 0.00 29,470.32 1,318.69 583.99 6,033.01 0.00 2,815.47 0.00 1,318.69 583.99 10,000,000.00

8,105,000.00 7,743,000.00 1,899,120.65 92,784,528.45 89,954,487.12 63,433,902.87 908,068.09 2,245,794.22 1,343,720.89 429,382.30 408,543.46 262,355.72 0.00 204,302.81 53,802,574.80 47,908,557.69 39,858,089.12 4,302,951.46 897,140.01 208,974.39 31,212,334.17 133,000.00 4,633,383.82 80,495.32 3,605,133.96 1,622,425.99 853,942.65 61,136.04 135,642.99 76,373.78 128,033.21 17,023.27 1,550,989.06 3,000,000.00 2,603,485.87 16,875,305.98 875,000.00 2,365,000.00 429,000.00 19,172,000.00 283,238,404.03 283,238,404.03 0.00

Apollo Shoes, Inc Preclosing Trial Balance December 31, 2002

Account ID Account Description 10100 Cash on Hand 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable 11400 Other Receivables 11500 Allowance for Doubtful Accounts 12000 Inventory - Spotlight 12100 Inventory - Siren 12200 Inventory - Speaker 12300 Reserve for Inventory Obsolescence 14100 Prepaid Insurance 14200 Prepaid Rent 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements 15200 Machinery, Equipment, Office Furniture 17000 Accum. Depreciation 19000 Investments 19900 Other Noncurrent Assets 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock 39004 Paid-in Capital 39005 Retained Earnings 40010 Sales - Spotlight 40020 Sales - Siren 40030 Sales - Speaker 41000 Sales Returns - Spotlight 41010 Sales Returns - Siren 41020 Sales Returns - Speaker 42000 Warranty Expense - Spotlight 42010 Warranty Expense - Siren 42020 Warranty Expense - Speaker 45000 Income from Investments 46000 Interest Income 47000 Miscellaneous Income 50010 Cost of Goods Sold - Spotlight 50020 Cost of Goods Sold - Siren 50030 Cost of Goods Sold - Speaker 57500 Freight 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 64500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension/Profit-Sharing Plan Ex 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State

Debit Amt 2,275.23 532,125.92 0.00 4,150,974.95 49,780,259.98 1,000,000.00

Credit Amt

1,254,009.75 20,750,279.78 13,225,628.56 33,448,619.16 867,000.00 3,374,213.78 0.00 8,540.00

117,000.00 674,313.92 2,929,097.13 610,000.00 2,038,780.39 13,840.59 1,922,095.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44,053,000.00

10,000,000.00 8,105,000.00 7,743,000.00 6,270,483.64 102,002,457.15 78,088,445.01 65,122,550.72 4,250,485.12 5,908,057.19 3,441,678.58 488,769.39 360,954.72 308,404.36 1,426,089.31 131,881.46 2,625,375.80 54,550,573.68 38,377,057.03 37,319,014.55 4,236,263.09 986,854.01 214,502.80 20,968.18 446,000.00 4,720,715.56 84,332.45 1,902,224.45 0.00 36,106.92 49,502.87 137,332.18 52,599.02 77,803.61 24,891.82 1,577,811.85 3,300,000.00 1,203,574.00 16,197,225.43 2,591,736.50 13,069,000.00 2,241,000.00 330,221,388.75 330,221,388.75 0.00