Balance Sheet as of September 30, 2000

Lifering, Inc.

Assets
Wells Fargo Checking        3,152.28
Wells Fargo Savings          4,938.97
Accounts Receivable             307.60
Publications for Sale         6,574.76
Stock Investments             936.00
Total Current Assets      15,909.61
Copyrights & Trademarks             590.00
Total Assets     16,499.61
Liabilities
Accounts Payable           1,236.72
Sales Tax Payable              13.53
Total Current Liabilities        1,250.25
Equity
Retained Earnings (Default)     12,498.79
Net Income --Year to Date     2,750.57
Total Equity                      15.249.36
Total Liabilities and Equity     16,499.61


Last Updated on 10/09/00
By Marjorie Jones