ABC Company, Inc.  Comparative
Balance Sheets  As of December 31, 1993                                                                   
1993                            
1992
Assets

Current Assets
 
Cash                                                    
$   
5,368                      
$   6,574
  Marketable
Securities                             
3,090                           
1,570
  Accounts
Receivable                            
235,382                       
232,936
 
Inventory                                               
262,582                       
210,434
  Prepaid
Expenses                                     
2,870                           
2,590
 Total Current
Assets                           
$509,292                     
$494,104
 

Property, Plant & Equipment
 
Land                                                     
$  
4,520                           
4,300
 
Building                                                   
78,540                         
78,540
  Less: Accumulated
Depreciation         
(30,696)                       
(29,196)
 
Equipment                                              
18,907                          
16,717
  Less: Accumulated
Depreciation         
(
7,980)                        
( 7,840)
 Total Property, Plant and
Equip.       
$  63,291                      
$  62,521

Total
Assets                                        
$572,583                     
$556,625

Liabilities and Stockholders' Equity

Current Liabilities
  Accounts
Payable                              
$224,235                     
$230,353
  Accrued
Expenses                                   
9,758                           
6,137
  Income Tax
Payable                                
2,040                           
1,425
  Current Portion L/T
Debt                        
3,000                           
3,000
 Total Current
Liabilities                     
$239,033                     
$240,915

Long-Term Liabilities
  Mortgage
Payable                              
$
25,000                       
$ 28,000
  Bank Note
Payable                                 
5,000                                     

 Total Long Term
Liabilities                
$
30,000                       
$ 28,000

  Total
Liabilities                                  
$269,033                      
$268,915

Stockholder's Equity
  Common Stock ($1
Par)                    
$ 
10,500                       
$  10,000
  Retained
Earnings                              
293,050                         
277,710
 Total
Equity                                       
$303,550                        
$287,710

 Total Liabilities &
Equity                 
$572,583                        
$556,625