American Express International, Inc.-Phil. Branch v. Commissioner of Internal Revenue

[C.T.A. CASE NO. 5139. February 3, 1997.] AMERICAN EXPRESS INTERNATIONAL, INC. - Phil. Branch , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . D E C I S I O N This case involves a claim for refund in the amount of P3,146,902.32, allegedly representing value-added tax paid on domestic purchases of taxable goods and services for the period from March 1, 1992 to February 28, 1993. The following are the facts of the case as narrated in the petition for review. Petitioner is a Philippine Branch of American Express International Inc. (AMEX for brevity), a corporation duly organized and existing under and by virtue of the laws of the State of Delaware, U.S.A., with Philippine office address at Ground Floor, ACE Building, corner Rada and Dela Rosa Streets, Legaspi Village, Makati, Metro Manila. Its primary function is to facilitate collection of AMEX receivables from card members situated in the Philippines and payment to service establishments in the Philippines. It registered as a VAT entity and was issued VAT Registration Certificate No. 32A-3-004868 effective March 1988. For the period from March 1, 1992 to February 28, 1993, petitioner earned revenues in the amount of P46,260,701.12 which was paid to it in acceptable foreign currency remitted inwardly to the Philippines in accordance with Central Bank regulations. As such, said income of petitioner is subject to zero rate of VAT pursuant to Section 102(a)(2) of the Tax Code. On August 23, 1994, petitioner filed with the BIR a claim for refund of its VAT input taxes amounting to P3,146,902.32. cdlex As the two-year prescriptive period was about to lapse, petitioner filed the instant petition on August 24, 1994. The only issue raised in this case is whether or not petitioner is entitled to the refund of the amount of P3,146,902.32 as VAT input taxes paid on its purchases of goods and services for the period from March 1, 1992 to February 28, 1993. The issue is purely factual. Parties are not in dispute that petitioner's sales of services during the subject period are VAT zero-rated, as the consideration for which is paid for in acceptable foreign currency which is remitted inwardly to the Philippines and accounted for in accordance with Philippine Central Bank rules and regulations [Section 102(a)(2), Tax Code of 1988]. To prove the payment of input taxes, petitioner presented various receipts and invoices marked as Exhibits "F" to "F-564". These were evaluated by the auditing firm of Punongbayan and Araullo which came out with a report summarized as follows: 1. The date of the invoices and/or official receipts is within the period covered in the claim. LLphil 2. The suppliers' VAT registration number and the BIR permit number of the printer of the invoices and/or official receipts are indicated on the invoices and/or official receipts; 3. The suppliers' invoices and/or official receipts on file are original copies; and 4. The input taxes paid are correctly and properly computed and recorded in the books (Exh. "E", Pet.; p. 61, CTA rec.) Attached with the report is Annex "A", the Schedule of Input Taxes Paid (Exh. "E-1", Pet.; p. 63, CTA rec.), showing only the amount of P1,340,773.52 as the input taxes paid for the period from March 1, 1992 to February 28, 1993 which allegedly were duly supported by official receipts and invoices, to wit: AMERICAN EXPRESS INTERNATIONAL, INC. PHILIPPINE BRANCH SCHEDULE OF INPUT TAXES PAID MARCH 1992 TO FEBRUARY 1993 March to May 1992 P131,483.00 June to August 1992 501,099.65 September to November 1992 322,916.23 December 1992 to February 1993 385,274.64 P1,340,773.52 =========== On the part of respondent, only two (2) documents were presented and formally offered (pp. 103-104, CTA rec.) as her evidence. These are the Letter of Authority No. 61905 as Exh. "1", and the Memorandum Report, dated August 31, 1995, of the investigating examiner as Exh. "2". Petitioner did not file any comment on respondent's "Formal Offer" and so, this Court in its resolution of January 5, 1996 (p. 108, CTA rec.) resolved such absence of comment on the part of petitioner as clearly signifying its lack of objection to the evidence offered by respondent. dctai After a perusal of all the evidence presented, We are convinced to rule in favor of petitioner. However, We limit the grant of claim only to P1,196,718.34 as this was the amount of input taxes that have not prescribed and have been properly supported by receipts issued in accordance with the requirements provided for under Sections 108(a) and 238 also of the Tax Code of 1988. The computation of the amount granted is hereto attached as Annex "A" and forms an integral part of this decision. We have excluded from the computation the following: 1. Official receipts with their corresponding sales invoices having been added twice in the auditors report (Exhs. "F-96", "F-98", "F-169" and "F-242"); 2. Official receipts which do not pertain to the payment of VAT (Exhs. "F-107" to "F-109", "F-270" and "F-424"); and 3. Claims for refund of input taxes which have already prescribed (Exhs. "F-1" to "F-93", inclusive). In disallowing the input taxes covered by Exhibits "F-1" to "F-93", inclusive, for the first quarter beginning March 1, 1992 to May 31, 1992, the Court considers Section 106(b) of Tax Code, which provides: "SECTION 106. Refunds or tax credits of input tax . (a) . . . (b) Zero rated or effectively zero-rated sales . Any person, except those covered by paragraph (a) above, whose sales are zero-rated or effectively zero-rated may, within two years after the close of the quarter when such sales were made , apply for the issuance of a tax credit certificate or refund of the input taxes attributable to such sales to the extent that such input tax has not been applied against output tax." (Emphasis supplied). It is very vivid from the foregoing that claims for refund or tax credit of input taxes should be made within two-years after the close of the quarter when such sales were made. The claim for refund with the BIR was filed on August 23, 1994 and the petition with this Court was filed only on August 24 , 1994 . Thus, the two-year period should be counted from the second quarter of 1992 (beginning June 1, 1992 to August 31 , 1992 ). It bears emphasis that what can be covered by the instant petition refers only to input taxes paid for the second quarter (June to August, 1992) up to the fourth quarter (December, 1992 to February 1993). Thus, input taxes paid for the first quarter of 1992 (March to May 1992) cannot be considered by reason of prescription (see Exhs. "F-1" to "F-93", inclusive). LexLib WHEREFORE, finding instant petition partly meritorious, the Court grants only the amount of P1,196,718.34. Respondent is hereby ORDERED to REFUND in favor of petitioner the amount of P1,196,718.34 as input taxes paid during the period from June 1, 1992 to February 28, 1993. SO ORDERED. (SGD.) ERNESTO D. ACOSTA Presiding Judge I CONCUR: (SGD.) RAMON O. DE VEYRA Associate Judge ANNEX A AMERICAN EXPRESS INTERNATIONAL, INC. PHIL. BRANCH C.T.A. CASE NO. 5139 SCHEDULE OF ALLOWABLE INPUT TAX REFUND FOR THE PERIOD JUNE 1, 1992 TO FEBRUARY 28, 1993 TIN/VAT O.R./J.O. P.R./INVOICE INPUT SUPPLIER NUMBER NUMBER DATE EXH. AMOUNT PURCHASES VAT AFM PRINTING, INC. 321-001-292-554-V 00021 06-26-92 F 94 5,400.00 4,909.09 490.91 AFM PRINTING, INC. 321-001-292-554-V 00073 08-03-92 F 95 6,115.00 5,559.09 555.91 AFM PRINTING, INC. 321-001-292-554-V 00089 08-13-92 F 97 1,615.00 1,468.18 146.82 AIMSTAFF INCORPORATED 32A-9-008988 5296 06-05-92 F 99 4,494.31 4,085.74 408.57 AIMSTAFF INCORPORATED 32A-9-008988 7014 08-12-92 F 100 4,611.76 4,192.51 419.25 AIMSTAFF INCORPORATED 32A-9-008988 5548 08-18-92 F 101 5,778.96 5,253.60 525.36 APEX MOTOR CORPORATION 31-2-000180 58346 08-04-92 F 104 2,639.90 2,399.91 239.99 APEX MOTOR CORPORATION 31-2-000180 58293 07-31-92 F 105 17,924.93 16,295.39 1,629.54 APEX MOTOR CORPORATION 31-2-000180 6500 07-31-92 F 106 2,000.00 1,818.18 181.82 BCD PINPOINT DIRECT MARKETING, INC. 32A-2-008332 389 08-10-92 F 110 3,815.00 3,468.18 346.82 BCD PINPOINT DIRECT MARKETING, INC. 32A-2-008332 355 06-09-92 F 111 3,815.00 3,468.18 346.82 BEHR TRADING & SERVICES, INC. 32-1-000355 09032 06-08-92 F 112 19,339.10 17,581.00 1,758.10 BROWN MADONNA PRESS, INC. 34-6-001283 3361 08-25-92 F 113 1,870.00 1,700.00 170.00 BROWN MADONNA PRESS, INC. 34-6-001283 3363 08-28-92 F 114 21,250.00 19,318.18 1,931.82 BUZON PRESS, INC. 30A-9-000068 7357 06-09-92 F 115 41,880.00 38,072.13 3,807.27 BUZON PRESS, INC. 30A-9-000068 7448 07-20-92 F 116 32,850.00 29,863.64 2,986.36 CARPENTERS TREASURE HOUSE 32-8000549 1136 06-18-92 F 117 9,900.00 9,000.00 900.00 CARPENTERS TREASURE HOUSE 32-8000549 674 08-08-92 F 118 1,900.00 1,727.27 172.73 CHAMPION STATIONERY CO., INC. 23-7-003080 36527 08-21-92 F 119 780.00 709.09 70.91 CHAMPION STATIONERY CO., INC. 23-7-003080 36528 08-21-92 F 120 780.00 709.09 70.91 CONSOLIDATED PAPER PRODUCTS, INC. 29-5-002316 4078 06-15-92 F 121 12,390.00 11,263.64 1,126.36 DALE GREEN HOUSE CONSULTANCY GROUP, INC. 30A-6-007835 354 08-04-92 F 122 41,250.00 37,500.00 3,750.00 DHL PHILIPPINES CORPORATION 320-000-160-088V 835134 08-20-92 F 123 2,435.40 2,214.00 221.40 DHL PHILIPPINES CORPORATION 320-000-160-088V 835135 08-20-92 F 124 654.00 594.55 59.45 DHL PHILIPPINES CORPORATION 320-000-160-088V 835136 08-20-92 F 125 299.00 271.82 27.18 DHL PHILIPPINES CORPORATION 320-000-160-088V 855011 08-28-92 F 126 2,485.20 2,259.27 225.93 DILLSHE TRADING COMPANY 000-371-178V 25845 06-29-92 F 127 8,642.00 7,856.36 785.64 DILLSHE TRADING COMPANY 000-371-178V 38395 07-28-92 F 128 5,300.00 4,818.18 481.82 DILLSHE TRADING COMPANY 000-371-178V 38740 08-12-92 F 129 5,000.00 4,545.45 454.55 DILLSHE TRADING COMPANY 000-371-178V 38971 08-21-92 F 130 6,000.00 5,454.55 545.45 EQUITABLE TECHNOLOGY CORPORATION 230-001-056-627V 018 08-17-92 F 131 56,875.50 51,705.00 5,170.50 EQUITABLE TECHNOLOGY CORPORATION 230-001-056-627V 2139 08-18-92 F 134 209,280.00 190,254.55 19,025.45 EQUITABLE TECHNOLOGY CORPORATION 230-001-056-627V 2140 08-18-92 F 135 32,482.00 29,529.09 2,952.91 EQUITABLE TECHNOLOGY CORPORATION 230-001-056-627V 2141 08-15-92 F 136 1,034,880.00 940,800.00 94,080 00 E-PLUS STATIONERY, INC. 230-000-340-750V 13259 06-30-92 F 137 550.00 500.00 50.00 E-PLUS STATIONERY, INC. 230-000-340-750V 13719 07-21-92 F 138 856.50 778.64 77.86 E-PLUS STATIONERY, INC. 230-000-340-750V 14283 08-14-92 F 139 395.50 359.55 35.95 E-PLUS STATIONERY, INC. 23-5-007240 12900 06-09-92 F 140 802.00 729.09 72.91 E-PLUS STATIONERY, INC. 230-000-340-750V 13036 06-18-92 F 141 632.00 574.55 57.45 E-PLUS STATIONERY, INC. 230-000-340-750V 13720 07-21-92 F 142 550.00 500.00 50.00 E-PLUS STATIONERY, INC. 230-000-340-750V 13890 07-29-92 F 143 5,600.00 5,090.91 509.09 FORTUNE GENERAL SERVICES 32A-1-010024 36 06-05-92 F 144 71,019.09 64,562.81 6,456.28 GA PRINTING INC. 32A-8-002552 15024 06-20-92 F 145 30,930.00 28,118.18 2,811.82 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 140 06-15-92 F 140 23,435.00 21,304.55 2,130.45 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 142 06-23-92 F 147 517.75 470.68 47.07 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 149 07-08-92 F 148 2,289.00 2,080.91 208.09 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 152 08-05-92 F 149 25,397.00 23,088.18 2,308.82 GJB ENTERPRISES, INC. 321-000-120-598V 2581 06-18-92 F 150 15,854.54 14,413.22 1,441.32 HILARION-LEVY CO., INC. 310-000-056-292V 0627 06-18-92 F 151 5,750.00 5,227.27 522.73 IBM PHILIPPINES, INC. 32-0-000372 115648 08-12-92 F 152 183,025.14 166,386.49 16,638.65 IMAGE PRINT, INC. 32A-3-006681 0691 08-20-92 F 153 70,079.57 63,708.70 6,370.87 IMAGE PRINT, INC. 32A-3-006681 0695 08-24-92 F 154 65,016.02 59,105.47 5,910.55 JRS BUSINESS CORPORATION 310-000-056-694V 000854 08-04-92 F 155 836.00 760.00 76.00 JRS BUSINESS CORPORATION 310-000-056-694V 69333 08-04-92 F 155 252.00 229.09 22.91 JRS BUSINESS CORPORATION 310-000-056-694V 69334 08-04-92 F 155 108.00 98.18 9.82 JRS BUSINESS CORPORATION 310-000-056-694V 99000 08-05-92 F 155 317.00 288.18 28.82 JRS BUSINESS CORPORATION 310-000-056-694V 00094 08-07-92 F 156 293.00 266.36 26.64 JRS BUSINESS CORPORATION 310-000-056-694V 69403 08-07-92 F 156 80.00 72.73 7.27 JRS BUSINESS CORPORATION 310-000-056-694V 005050 08-10-92 F 156 350.00 318.18 31.82 JRS BUSINESS CORPORATION 310-000-056-694V 005045 08-10-92 F 156 45.00 40.91 4.09 JRS BUSINESS CORPORATION 310-000-056-694V 005182 08-13-92 F 157 23.00 20.91 2.09 JRS BUSINESS CORPORATION 310-000-056-694V 005183 08-13-92 F 157 285.00 259.09 25.91 JRS BUSINESS CORPORATION 310-000-056-694V 005373 08-14-92 F 157 39.00 35.45 3.55 JRS BUSINESS CORPORATION 310-000-056-694V 005372 08-14-92 F 157 126.00 114.55 11.45 JRS BUSINESS CORPORATION 310-000-056-694V 005481 08-18-92 F 158 156.00 141.82 14.18 JRS BUSINESS CORPORATION 310-000-056-694V 005482 08-18-92 F 158 146.00 132.73 13.27 JRS BUSINESS CORPORATION 310-000-056-694V 005483 08-18-92 F 158 184.00 167.27 16.73 JRS BUSINESS CORPORATION 310-000-056-694V 005483 08-18-92 F 158 184.00 167.27 16.73 JRS BUSINESS CORPORATION 310-000-056-694V 005659 08-19-92 F 158 745.00 677.27 67.73 JRS BUSINESS CORPORATION 310-000-056-694V 005660 08-19-92 F 159 130.00 118.18 11.82 JRS BUSINESS CORPORATION 310-000-056-694V 005661 08-19-92 F 159 398.00 361.82 36.18 JRS BUSINESS CORPORATION 310-000-056-694V 005832 08-20-92 F 159 394.00 358.18 35.82 JRS BUSINESS CORPORATION 310-000-056-694V 017882 08-21-92 F 159 126.00 114.55 11.45 JRS BUSINESS CORPORATION 310-000-056-694V 006115 08-28-92 F 160 24.00 21.82 2.18 JRS BUSINESS CORPORATION 310-000-056-694V 79697 08-31-92 F 160 100.00 90.91 9.09 JRS BUSINESS CORPORATION 310-000-056-694V 006131 08-31-92 F 160 40.00 36.36 3.64 JRS BUSINESS CORPORATION 310-000-056-694V 006130 08-31-92 F 160 398.00 361.82 36.18 JRS BUSINESS CORPORATION 310-000-056-694V 006132 08-31-92 F 161 221.00 200.91 20.09 JRS BUSINESS CORPORATION 310-000-056-694V 006133 08-31-92 F 161 310.00 281.82 28.18 JRS BUSINESS CORPORATION 310-000-056-694V 006135 08-31-92 F 161 872.00 792.73 79.27 JRS BUSINESS CORPORATION 310-000-056-694V 006134 08-31-92 F 161 745.00 677.27 67.73 JRS BUSINESS CORPORATION 310-000-056-694V 017510 08-24-92 F 162 23.00 20.91 2.09 JRS BUSINESS CORPORATION 310-000-056-694V 017511 08-24-92 F 162 50.00 45.45 4 55 JRS BUSINESS CORPORATION 310-000-056-694V 017514 08-24-92 F 162 564.00 512.73 51.27 JRS BUSINESS CORPORATION 310-000-056-694V 017513 08-24-92 F 162 554.00 503.64 50.36 JRS BUSINESS CORPORATION 310-000-056-694V 017512 08-02-92 F 163 65.00 59.09 5.91 JRS BUSINESS CORPORATION 310-000-056-694V 098951 08-03-92 F 163 152.00 138.18 13.82 JRS BUSINESS CORPORATION 310-000-056-694V 000852 08-04-92 F 163 202.00 183.64 18.36 JRS BUSINESS CORPORATION 310-000-056-694V 000853 08-04-92 F 163 573.00 520.91 52.09 JRS BUSINESS CORPORATION 310-000-056-694V 017515 08-24-92 F 164 170.00 154.55 15.45 JRS BUSINESS CORPORATION 310-000-056-694V 017611 08-25-92 F 164 56.00 50.91 5.09 JRS BUSINESS CORPORATION 310-000-056-694V 017619 08-25-92 F 164 25.00 22.73 2.27 JRS BUSINESS CORPORATION 310-000-056-694V 017612 08-25-92 F 164 28.00 25.45 2.55 JRS BUSINESS CORPORATION 310-000-056-694V 017624 08-25-92 F165 262.00 238.18 23.82 JRS BUSINESS CORPORATION 310-000-056-694V 69400 08-25-92 F 165 234.00 212.73 21.27 JRS BUSINESS CORPORATION 310-000-056-694V 017730 08-26-92 F 165 16.00 14 55 1 45 JRS BUSINESS CORPORATION 310-000-056-694V 017727 08-26-92 F 165 25.00 22.73 2.27 JRS BUSINESS CORPORATION 310-000-056-694V 017731 08-26-92 F 166 12.00 10.91 1.09 JRS BUSINESS CORPORATION 310-000-056-694V 017732 08-26-92 F 166 295.00 268.18 26.82 JRS BUSINESS CORPORATION 310-000-056-694V 006114 08-28-92 F 166 430.00 390.91 39.09 JRS BUSINESS CORPORATION 310-000-056-694V 006001 08-27-92 F 166 452.00 410.91 41.09 JRS BUSINESS CORPORATION 310-000-056-694V 159948 07-17-92 F 167 19,139.41 17,399.46 1,739.95 JRS BUSINESS CORPORATION 310-000-056-694V 167921 08-21-92 F 168 15,780.23 14,345.66 1,434.57 JRS BUSINESS CORPORATION 310-000-056-694V 169474 06-18-92 F 170 19,226.11 17,478.28 1,747.83 JRS BUSINESS CORPORATION 310-000-056-694V 69351 08-10-92 F 171 330.00 300.00 30.00 JRS BUSINESS CORPORATION 310-000-056-694V 69352 08-10-92 F 171 162.00 147.27 14.73 JRS BUSINESS CORPORATION 310-000-056-694V 000595 08-11-92 F 171 53.00 48.18 4.82 JRS BUSINESS CORPORATION 310-000-056-694V 69353 08-10-92 F 171 132.00 120.00 12.00 JRS BUSINESS CORPORATION 310-000-056-694V 69359 08-11-92 F 172 171.00 155.45 15.55 JRS BUSINESS CORPORATION 310-000-056-694V 69360 08-11-92 F 172 199.00 180.91 18.09 JRS BUSINESS CORPORATION 310-000-056-694V 005151 08-11-92 F 172 173.00 157.27 15.73 JRS BUSINESS CORPORATION 310-000-056-694V 69361 08-11-92 F 172 369.00 335.45 33.55 JRS BUSINESS CORPORATION 310-000-056-694V 69364 08-12-92 F 173 381.00 346.36 34.64 JRS BUSINESS CORPORATION 310-000-056-694V 69365 08-12-92 F 173 20.00 18.18 1.82 JRS BUSINESS CORPORATION 310-000-056-694V 005181 08-13-92 F 173 25.00 22.73 2.27 JRS BUSINESS CORPORATION 310-000-056-694V 005180 08-13-92 F 173 219.00 199.09 19.91 JRS BUSINESS CORPORATION 310-000-056-694V 69380 08-17-92 F 174 253.00 230.00 23.00 JRS BUSINESS CORPORATION 310-000-056-694V 69381 08-17-92 F 174 10.00 9.09 0.91 JRS BUSINESS CORPORATION 310-000-056-694V 69383 08-17-92 F 174 120.00 109.09 10.91 JRS BUSINESS CORPORATION 310-000-056-694V 69382 08-17-92 F 174 525.00 477.27 47.73 KODAK PHILIPPINES, LTD. 321-000-128-813V 5482 08-14-92 F 175 7,052.35 6,411.23 641.12 LANE MOVING & STORAGE 321-000-128-579V 12630 07-28-92 F 176 473,756.55 430,687.77 43,068.78 LEADCOM ASIA 25-9-000-605 00538 08-14-92 F 177 819,086.38 744,623.98 74,462.40 MASTER KEY & LOCK SERVICE 33-1-00314 64224 07-29-92 F 178 540.00 490.91 49.09 MASTERCRAFT COPYING & PRINTING HOUSE 320-100-191-430V 25362 07-08-92 F 179 3,300.00 3,000.00 300.00 MASTERCRAFT COPYING & PRINTING HOUSE 320-100-191-430V 21461 07-13-92 F 179 106.20 95.55 9.65 MICROBASE INCORPORATED 32A-5-006036 5000 06-10-92 F 180 9,500.00 8,636.36 863.64 MICROBASE INCORPORATED 320-000-132-736V 5177 06-19-92 F 181 490.50 445.91 44.59 MICROBASE INCORPORATED 320-000-132-736V 5445 08-11-92 F 182 490.50 445.91 44.59 MICROBASE INCORPORATED 320-000-132-736V 5610 08-19-92 F 183 981.00 891.82 89.18 MODERN BUSINESS METHODS, INC. 37-0-000042 41017 08-27-92 F 184 12,572.50 11,429.55 1,142.95 MOTORISTS' HOLIDAY, INC. 32-9-000654 85866 06-17-92 F 185 1,629.32 1,481.20 148.12 MOTORISTS' HAVEN, INC. 25-4000865 23743 08-15-92 F 186 1,098.00 998.18 99.82 MOTORISTS' HAVEN, INC. 25-4000865 372541 08-01-92 F 187 90.00 81.82 8.18 MOTORISTS' HOUSE, INC. 32-8000655 59574 06-27-92 F 188 748.00 680.00 68.00 MOTORISTS' HOLIDAY, INC. 32-9-000654 86212 06-30-92 F 188 715.00 650.00 65.00 MOTORISTS' HOLIDAY, INC. 32-9-000654 87101 07-28-92 F 188 2,007.00 1,824.55 182.45 MOTORISTS' HOLIDAY, INC. 32-9-000654 86739 07-18-92 F 189 856.00 778.18 77.82 MOTORISTS' HOLIDAY, INC. 32-9-000654 85479 06-04-92 F 196 645.00 586.36 58.64 MOTORISTS' HOLIDAY, INC. 32-9-000654 86623 07-14-92 F 197 1,167.00 1,060.91 106.09 MOTORISTS' HOLIDAY, INC. 32-9-000654 86539 07-11-92 F 197 1,005.00 913.64 91.36 MOTORISTS' HOUSE, INC. 32-8000655 17450 08-05-92 F 198 2,383.00 2,166.36 216.64 MOTORISTS' HOUSE, INC. 32-8000655 61305 07-16-92 F 199 506.00 460.00 46.00 MOTORISTS' HOUSE, INC. 32-8000655 65280 08-18-92 F 200 66.00 60.00 6.00 MOTORISTS' HOUSE, INC. 32-8000655 17073 08-07-92 F 201 3,073.80 2,794.36 279.44 MOTORISTS' HOUSE, INC. 32-8000655 58789 08-04-92 F 202 565.00 513.64 51.36 MOTORISTS' HOUSE, INC. 32-8000655 61928 08-04-92 F 203 530.00 481.82 48.18 MOTORISTS' HOUSE, INC. 32-8000655 61834 08-01-92 F 204 151.00 137.27 13.73 MOTORISTS' HOUSE, INC. 32-8000655 17457 08-06-92 F 205 69.00 62.73 6.27 MOTORISTS HOUSE, INC. 32-8000655 61661 07-28-92 F 206 130.00 118.18 11.82 MOTRADE, INC. 31-7-005507 3009 08-25-92 F 207 2,460.00 2,236.36 223.64 MOTRADE, INC. 31-7-005507 2704 07-08-92 F 208 820.00 745.45 74.55 MOTRADE, INC. 31-7-005507 2703 07-08-92 F 208 982.50 893.18 89.32 MOUNTAIN FRESH, INC. 30-6-007033 2318 07-02-92 F 209 1,440.00 1,309.09 130.91 MOTRADE, INC. 31-7-005507 2647 07-23-92 F 210 6,485.00 5,895.45 589.55 MOTRADE, INC. 31-7-005507 2720 08-06-92 F 211 6,485.00 5,895.45 589.55 NATIONAL BOOKSTORE, INC. 23-1-000082 114982 08-13-92 F 212 1,576.90 1,433.55 143.35 PAPER HANDLING SYSTEMS, INC. 32A-6-000434 4815 06-15-92 F 213 3,270.00 2,972.13 297.27 PCI TRAVEL CORPORATION 32-0-000141 72927 06-09-92 F 214 695,775.73 632,523.39 63,252.34 PCI TRAVEL CORPORATION 32-0-000141 72926 06-09-92 F 215 67,375.23 61,250.21 6,125.02 PCI TRAVEL CORPORATION 32-0-000141 72932 06-10-92 F 215 2,286.00 2,078.18 207.82 PHILAND INDUSTRIES, INC. 34-5-000286 0063140 08-25-92 F 216 25,020.00 22,745.45 2,274.55 PHILAND INDUSTRIES, INC. 34-5-000286 0063236 08-29-92 F 217 6,800.00 6,181.82 618.18 PHIL-DATA BUSINESS SYSTEMS, INC. 32A-4-00816 24353 08-28-92 F 218 6,532.00 5,938.18 593.82 PRIME SITES ADVERTISING 32A-6-003891 589 08-10-92 F 219 308,921.21 280,837.46 28,083.75 QUALIPRINT, INC. 32A-9-000829 12763 06-03-92 F 220 540.00 490.91 49.09 QUALIPRINT, INC. 32A-9-000829 12808 06-23-92 F 221 1,000.00 909.09 90.91 QUALIPRINT, INC. 32A-9-000829 12758 06-02-92 F 222 3,600.00 3,272.73 327.27 QUALIPRINT, INC. 32A-9-000829 12792 06-16-92 F 223 360.00 327.27 32.73 QUALIPRINT, INC. 32A-9-000829 13337 08-11-92 F 224 2,400.00 2,181.82 218.18 QUALIPRINT, INC. 32A-9-000829 13299 07-14-92 F 225 1,140.00 1,036.36 103.64 QUALIPRINT, INC. 32A-9-000829 13319 07-28-92 F 226 1,830.00 1,663.64 166.36 QUALIPRINT, INC. 32A-9-000829 13335 08-06-92 F 227 1,800.00 1,636.36 163.64 QUALIPRINT, INC. 32A-9-000829 13334 08-05-92 F 228 4,650.00 4,227.27 422.73 RAYMA-EMMY GARON CONSULTANCY, INC. 32-4-003711 1118 08-12-92 F 229 2,750.00 2,500.00 250.00 RAYMA-EMMY GARON CONSULTANCY, INC. 32-4-003711 993 06-15-92 F 230 5,500.00 5,000.00 500.00 RAYMA-EMMY GARON CONSULTANCY, INC. 32-4-003711 994 06-15-92 F 231 2,750.00 2,500.00 250.00 ROBBIE STYLOGRAPHIC 321-000-142-796V 3514 06-24-92 F 232 6,690.00 6,081.82 608.18 ROBBIE STYLOGRAPHIC 321-000-142-796V 3691 07-28-92 F 233 5,000.00 4,545.45 454.55 ROBBIE STYLOGRAPHIC 321-000-142-796V 3748 08-11-92 F 235 900.00 818.18 81.82 ROBBIE STYLOGRAPHIC 321-000-142-796V 3800 08-21-92 F 236 40,440.00 36,763.64 3,676.36 RST PRINT CENTER 25-7002116 2174 08-07-92 F 237 26,358.18 23,961.98 2,396.20 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2030 08-24-92 F 238 63,548.08 57,770.98 5,777.10 SM EQUICOM COMPUTER SERVICES, INC. 32A-5-000138 0005069 07-31-92 F 239 40,832.00 37,120.00 3,712.00 SM EQUICOM COMPUTER SERVICES, INC. 32A-5-000138 0004814 06-06-92 F 240 8,676.00 7,887.27 788.73 SOLID BUSINESS MACHINES CENTER INC. 23-5-000567 14063 07-10-92 F 241 4,500.00 4,090.91 409.09 STEADY PRINTS 31-000158-87 9435 06-30-92 F 243 1,975.00 1,795.45 179.55 STEADY PRINTS 31-000158-87 9520 08-10-92 F 244 18,562.50 16,875.00 1,687.50 THE LOVE GARDEN, INC. 321-000-149-148V 30990 07-14-92 F 245 600.00 545.45 54.55 THE LOVE GARDEN, INC. 321-000-149-148V 31420 06-26-92 F 246 680.00 618.18 61.82 TOTAL COMMERCIAL & INDUSTRIAL CORPORATION 32A-3-000833 10870 07-27-92 F 247 13,618.00 12,380.00 1,238.00 UNIT ONE DESIGN, INC. 32A-2-002673 2129 06-18-92 F 248 104,653.33 95,139.39 9,513.94 UNIT ONE DESIGN, INC. 32A-2-002673 2122 06-10-92 F 249 376,049.99 341,863.63 34,186.36 UNIT ONE DESIGN, INC. 32A-2-002673 2169 08-11-92 F 250 22,597.88 20,543.53 2,054.35 UNIT ONE DESIGN, INC. 32A-2-002673 2128 06-17-92 F 251 18,487.42 16,806.75 1,680.67 UNIT ONE DESIGN, INC. 32A-2-002673 2119 06-05-92 F 252 10,900.00 9,909.09 990.91 U-BIX CORPORATION 32-9-000019 151008 06-02-92 F 253 7,653.00 6,957.27 695.73 U-BIX CORPORATION 32-9-000019 151798 08-04-92 F 254 7,653.00 6,957.27 695.73 U-BIX CORPORATION 32-9-000019 153119 08-21-92 F 255 7,653.00 6,957.27 695.73 U-BIX CORPORATION 32-9-000019 154818 07-03-92 F 256 7,653.00 6,957.27 695.73 ABENSON SALES CORPORATION 310-000-050-043V 30566 09-25-92 F 258 199,568.00 181,425.45 18,142.55 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 156 09-22-92 F 258 23,435.00 21,304.55 2,130.45 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 158 10-07-92 F 259 23,435.00 21,304.55 2,130.45 ADVERTISING & PUBLIC RELATIONS, INC. 32A-7-007842 162 11-18-92 F 259 23,435.00 21,304.55 2,130.45 AFM PRINTING, INC. 321-001-292-554V 00158 09-18-92 F 260 3,230.00 2,936.36 293.64 AFM PRINTING, INC. 321-001-292-554V 00182 10-05-92 F 261 11,500.00 10,454.55 1,045.45 AFM PRINTING, INC. 321-001-292-554V 00183 10-05-92 F 262 6,800.00 6,181.82 618.18 AFM PRINTING, INC. 321-001-292-554V 00194 10-12-92 F 263 8,075.00 7,340.91 734.09 AFM PRINTING, INC. 321-001-292-554V 00195 10-12-92 F 264 6,100.00 5,545.45 554.55 AFM PRINTING, INC. 321-001-292-554V 00222 10-30-92 F 265 900.00 818.18 81.82 AIMSTAFF INCORPORATED 32A-9-008988 6716 09-04-92 F 266 4,581.58 4,165.07 416.51 AIMSTAFF INCORPORATED 32A-9-008988 6747 09-30-92 F 266 5,732.37 5,211.25 521.12 AIRFREIGHT 2100, INC. 000-303-887V 80695 10-06-92 F 267 227.00 206.36 20.64 ANCHOR UMBRELLA INDUSTRIES, INC. 29-3-004017 234 11-13-92 F 267 6,450.00 5,863.64 586.36 APEX PRINTING CORPORATION 30-4-002192 6596 09-03-92 F 268 9,500.00 8,636.36 863.64 APEX PRINTING CORPORATION 30-4-002192 6618 09-21-92 F 269 19,584.10 17,803.73 1,780.37 APEX PRINTING CORPORATION 30-4-002192 6787 11-27-92 F 271 2,000.00 1,818.18 181.82 BCD PINPOINT DIRECT MARKETING, INC. 32A-2-008332 448 10-21-92 F 271 16,733.68 15,212.44 1,521.24 BCD PINPOINT DIRECT MARKETING, INC. 32A-2-008332 618 10-14-92 F 272 18,258.90 16,599.00 1,659.90 BCD PINPOINT DIRECT MARKETING, INC. 32A-2-008332 635 10-28-92 F 273 2,750.00 2,500.00 250.00 BEHR TRADING & SERVICES, INC. 32-1-000355 08919 10-27-92 F 274 880.00 800.00 80.00 BEHR TRADING & SERVICES, INC. 32-1-000355 09589 10-27-92 F 275 4,653.00 4,230.00, 423.00 BEHR TRADING & SERVICES, INC. 32-1-000355 09602 10-29-92 F 276 1,650.00 1,500.00 150.00 BEHR TRADING & SERVICES, INC. 32-1-000355 3876 09-09-92 F 277 52,935.75 48,123.41 4,812.34 BEHR TRADING & SERVICES, INC. 32-1-000355 9154 09-17-92 F 277 4,081.20 3,710.18 371.02 BROWN MADONNA PRESS, INC. 34-6-001283 3383 09-10-92 F 278 8,130.00 7,390.91 739.09 BROWN MADONNA PRESS, INC. 34-6-001283 3482 11-26-92 F 279 78,610.50 71,464.09 7,146.41 BROWN MADONNA PRESS, INC. 34-6-001283 3385 09-11-92 F 280 10,930.00 9,936.36 993.64 BROWN MADONNA PRESS, INC. 34-6-001283 3375 09-02-92 F 281 26,350.00 23,954.55 2,395.45 BROWN MADONNA PRESS, INC. 34-6-001283 3388 09-15-92 F 282 3,860.00 3,509.09 350.91 BROWN MADONNA PRESS, INC. 34-6-001283 3391 09-18-92 F 283 1,930.00 1,754.55 175.45 BROWN MADONNA PRESS, INC. 34-6-001283 3392 09-18-92 F 284 46,280.00 42,072.73 4,207.27 CARDCRAFT PHILIPPINES 32A-4-2003846 1723 11-17-92 F 285 1,391.94 1,265.40 126.54 CARPENTERS TREASURE HOUSE 32-8000549 387 09-25-92 F 287 11,330.00 10,300.00 1,030.00 CARPENTERS TREASURE HOUSE 32-8000549 0934 11-23-92 F 288 1,300.00 1,181.82 118.18 CONSOLIDATED PAPER PRODUCTS, INC. 290-000-299-135V 4779 09-22-92 F 289 20,650.00 18,772.73 1,877.27 CHAMPION STATIONARY CO., INC. 23-7-003080 37106 10-02-92 F 289 1,520.00 1,381.82 138.18 CORPORATE RESOURCES GROUP SERVICES PHILS., INC. 001-419-555V 0001 10-04-92 F 290 9,500.00 8,636.36 863.64 DATAGRAPHICS, INC. 320-000-159-448V 202403 10-21-92 F 290 2,398.00 2,180.00 218.00 DHL PHILIPPINES CORPORATION 320-000-160-088V 797209 10-02-92 F 291 29,473.60 26,794.18 2,679.42 DHL PHILIPPINES CORPORATION 320-000-160-088V 797210 10-02-92 F 291 8,922.10 8,111.55 811.15 DHL PHILIPPINES CORPORATION 320-000-160-088V 797211 10-02-92 F 292 60,062.43 54,602.21 5,460.22 DHL PHILIPPINES CORPORATION 320-000-160-088V 854459 09-04-92 F 292 14,693.20 13,357.45 1,335.75 DHL PHILIPPINES CORPORATION 320-000-160-088V 003000 10-27-92 F 293 43.60 39.64 3.96 DHL PHILIPPINES CORPORATION 320-000-160-088V 860314 09-11-92 F 293 1,087.82 988.93 98.89 DHL PHILIPPINES CORPORATION 320-000-160-088V 924345 11-23-92 F 294 30,601.10 27,819.18 2,781.92 DILLSHE TRADING COMPANY 300-000-371-178V 40706 11-06-92 F 294 6,000.00 5,454.55 545.45 DILLSHE TRADING COMPANY 300-000-371-178V 41036 11-19-92 F 295 9,400.00 8,545.45 854.55 DISTRIBUTED PROCESSING SYSTEMS, INC. 32-0-003434 11231 09-18-92 F 296 1,684.54 1,531.40 153.14 D'ROBE SECURITY AGENCY 340-000-411-324V 5231 10-07-92 F 296 58,880.63 53,527.85 5,352.78 ECOLINE AUTOMATION SYSTEMS CORP. 000-404-172V 91009 10-28-92 F 297 3,760.50 3,418.64 341.86 ECOLINE AUTOMATION SYSTEMS CORP. 000-404-172V 90746 10-19-92 F 297 32,000.00 29,090.91 2,909.09 EL PRESIDENTE HOME & OFFICE FURNISHINGS, INC. 000-053-616V 3905 11-13-92 F 298 2,500.00 2,272.73 227.27 EQUITABLE COMPUTER SERVICES, INC. 230-000-331-524V 2176 09-24-92 F 299 170,792.10 155,792.10 15,526.55 EQUITABLE COMPUTER SERVICES, INC. 230-000-331-524V 030 10-12-92 F 299 539,420.00 490,381.82 49,038.18 EQUITABLE COMPUTER SERVICES, INC. 230-000-331-524V 036 10-28-92 F 300 91,091.00 82,810.00 8,281.00 EUROPRINT SYSTEM 23-7-007107 5045 09-08-92 F 301 25,000.00 22,727.27 2,272.73 E-PLUS STATIONERY, INC. 230-000-340-750V 15193 09-24-92 F 302 282.60 256.91 25.69 E-PLUS STATIONERY, INC. 230-000-340-750V 15194 09-24-92 F 303 1,975.00 1,795.45 179.55 E-PLUS STATIONERY, INC. 230-000-340-750V 16362 11-17-92 F 304 883.00 802.73 80.27 FORMS MEDIA CORPORATION 300-000-367-363V 23113 10-02-92 F 305 8,900.00 8,090.91 809.09 FUNCTIONAL, INC. 32A-7-000433 29857 11-11-92 F 306 60,000.00 54,545.45 5,454.55 GJB ENTERPRISES, INC. 32A-4-007498 1536 10-21-92 F 307 38,440.00 34,945.45 3,494.55 GTE DIRECTORIES (PHILS.) CORPORATION 321-000-064-528V 6635 09-15-92 F 308 6,078.00 5,525.45 552.55 GTE DIRECTORIES (PHILS.) CORPORATION 321-000-064-528V 6773 09-16-92 F 309 5,790.00 5,263.64 526.36 GTE DIRECTORIES (PHILS.) CORPORATION 321-000-064-528V 6888 11-15-92 F 310 5,289.00 4,808.18 480.82 GTE DIRECTORIES (PHILS.) CORPORATION 321-000-064-528V 7234 11-15-92 F 310 8,007.00 7,279.09 727.91 GTE DIRECTORIES (PHILS.) CORPORATION 321-000-064-528V 7027 11-16-92 F 311 9,555.00 8,686.36 868.64 G.S. GIO BROS., INC. 25-0-000463 1833 09-24-92 F 312 1,060.00 963.64 96.36 G.S. GIO BROS., INC. 25-0-000463 2085 10-01-92 F 313 1,060.00 963.64 96.36 IBM PHILIPPINES, INC. 32-0-000372 115931 09-22-92 F 314 7,920.00 7,200.00 720.00 IBM PHILIPPINES, INC. 32-0-000372 115978 09-30-92 F 315 2,640.00 2,400.00 240.00 IBM PHILIPPINES, INC. 32-0-000372 116241 10-27-92 F 316 42,546.42 38,678.56 3,867.86 IBM PHILIPPINES, INC. 32-0-000372 116442 11-18-92 F 317 199,211.85 181,101.68 18,110.17 IMAGE PRINT, INC. 32A-3-006681 530 09-01-92 F 318 131,216.18 119,287.44 11,928.74 INTEGRATED COMPUTER SYSTEMS, INC. 000-055-626V 103510 11-23-92 F 318 6,877.00 6,251.82 625.18 INTEGRATED COMPUTER SYSTEMS, INC. 000-055-626V 98694 09-11-92 F 319 6,550.00 5,954.55 595.45 INTERLYNX SYSTEMS CORP. 321-001-544-017V 016 09-29-92 F 320 950.00 863.64 86.36 JRS BUSINESS CORPORATION 310-000-056-694V 035648 09-28-92 F 321 165.00 150.00 15.00 JRS BUSINESS CORPORATION 310-000-056-694V 020383 09-29-92 F 321 121.00 110.00 11.00 JRS BUSINESS CORPORATION 310-000-056-694V 001080 09-31-92 F 321 100.00 90.91 9.09 JRS BUSINESS CORPORATION 310-000-056-694V 020384 09-29-92 F 321 249.00 226.36 22.64 JRS BUSINESS CORPORATION 310-000-056-694V 006043 09-01-92 F 322 190.00 172.73 17.27 JRS BUSINESS CORPORATION 310-000-056-694V 018973 09-02-92 F 322 30.00 27.27 2.73 JRS BUSINESS CORPORATION 310-000-056-694V 006324 09-03-92 F 322 787.00 715.45 71.55 JRS BUSINESS CORPORATION 310-000-056-694V 018974 09-02-92 F 322 240.00 218.18 21.82 JRS BUSINESS CORPORATION 310-000-056-694V 006325 09-03-92 F 323 8.00 7.27 0.73 JRS BUSINESS CORPORATION 310-000-056-694V 022119 09-04-92 F 323 227.00 206.36 20.64 JRS BUSINESS CORPORATION 310-000-056-694V 006551 09-07-92 F 323 352.00 320.00 32.00 JRS BUSINESS CORPORATION 310-000-056-694V 022120 09-04-92 F 323 32.00 29.09 2.91 JRS BUSINESS CORPORATION 310-000-056-694V 006574 09-09-92 F 324 403.00 366.36 36.64 JRS BUSINESS CORPORATION 310-000-056-694V 006588 09-10-92 F 324 8.00 7.27 0.73 JRS BUSINESS CORPORATION 310-000-056-694V 006590 09-10-92 F 324 177.00 160.91 16.09 JRS BUSINESS CORPORATION 310-000-056-694V 006589 09-10-92 F 324 228.00 207.27 20.73 JRS BUSINESS CORPORATION 310-000-056-694V 662088 09-10-92 F 325 1,020.00 927.27 92.73 JRS BUSINESS CORPORATION 310-000-056-694V 006771 09-10-92 F 325 130.00 118.18 11.82 JRS BUSINESS CORPORATION 310-000-056-694V 006771 09-11-92 F 325 141.00 128.18 12.82 JRS BUSINESS CORPORATION 310-000-056-694V 006770 09-06-92 F 325 539.00 490.00 49.00 JRS BUSINESS CORPORATION 310-000-056-694V 006847 09-17-92 F 326 50.00 45.45 4.55 JRS BUSINESS CORPORATION 310-000-056-694V 006789 09-17-92 F 326 317.00 288.18 28.82 JRS BUSINESS CORPORATION 310-000-056-694V 022992 09-18-92 F 326 824.00 749.09 74.91 JRS BUSINESS CORPORATION 310-000-056-694V 006792 09-18-92 F 326 450.00 409.09 40.91 JRS BUSINESS CORPORATION 310-000-056-694V 020191 09-21-92 F 327 162.00 147.27 14.73 JRS BUSINESS CORPORATION 310-000-056-694V 020079 09-22-92 F 327 75.00 68.18 6.82 JRS BUSINESS CORPORATION 310-000-056-694V 020260 09-22-92 F 327 30.00 27.27 2.73 JRS BUSINESS CORPORATION 310-000-056-694V 020598 09-22-92 F 327 96,00 87.27 8.73 JRS BUSINESS CORPORATION 310-000-056-694V 020092 09-24-92 F 328 58.00 52.73 5.27 JRS BUSINESS CORPORATION 310-000-056-694V 020093 09-24-92 F 328 8.00 7.27 5.27 JRS BUSINESS CORPORATION 310-000-056-694V 035615 09-25-92 F 328 488.00 443.61 44.36 JRS BUSINESS CORPORATION 310-000-056-694V 020094 09-24-92 F 328 515.00 468.18 46.82 JRS BUSINESS CORPORATION 310-000-056-694V 020187 09-21-92 F 329 159.00 144.55 14.45 JRS BUSINESS CORPORATION 310-000-056-694V 020188 09-21-92 F 329 96.00 87.27 8.73 JRS BUSINESS CORPORATION 310-000-056-694V 020190 09-21-92 F 329 492.00 447.27 44.73 JRS BUSINESS CORPORATION 310-000-056-694V 020189 09-21-92 F 329 220.00 200.00 20.00 JRS BUSINESS CORPORATION 310-000-056-694V 020261 09-22-92 F 330 12.00 10.91 1.09 JRS BUSINESS CORPORATION 310-000-056-694V 020262 09-22-92 F 330 12.00 10.91 1.09 JRS BUSINESS CORPORATION 310-000-056-694V 035070 09-23-92 F 330 24.00 21.82 2.18 JRS BUSINESS CORPORATION 310-000-056-694V 035069 09-23-92 F 330 12.00 10.91 1.09 JRS BUSINESS CORPORATION 310-000-056-694V 022806 09-14-92 F 331 22.00 20.00 2.00 JRS BUSINESS CORPORATION 310-000-056-694V 022500 09-15-92 F 331 180.00 163.64 16.36 JRS BUSINESS CORPORATION 310-000-056-694V 022848 09-16-92 F 331 380.00 345.45 34.55 JRS BUSINESS CORPORATION 310-000-056-694V 022847 09-16-92 F 331 143.00 130.00 13.00 JRS BUSINESS CORPORATION 310-000-056-694V 035825 09-30-92 F 332 183.00 166.36 16.64 JRS BUSINESS CORPORATION 310-000-056-694V 035824 09-30-92 F 332 103.00 93.64 9.36 JRS BUSINESS CORPORATION 310-000-056-694V 058852 09-30-92 F 332 28.00 25.45 2.55 J.P. UY GENERAL MERCHANDISE 23-5-003033 19482 09-25-92 F 333 2,225.00 2,022.73 202.27 J.P. UY GENERAL MERCHANDISE 23-5-003033 19483 09-25-92 F 333 2,311.20 2,101.09 210.11 J.P. UY GENERAL MERCHANDISE 23-5-003033 19636 10-23-92 F 334 1,463.40 1,330.36 133.04 J.P. UY GENERAL MERCHANDISE 23-5-003033 19637 10-23-92 F 334 2,059.00 1,871.82 187.18 J.P. UY GENERAL MERCHANDISE 23-5-003033 19636 10-23-92 F 335 2,933.35 2,666.68 266.67 J.P. UY GENERAL MERCHANDISE 23-5-003033 19908 11-13-92 F 335 966.40 878.55 87.85 J.P. UY GENERAL MERCHANDISE 23-5-003033 19974 11-20-92 F 336 96.00 87.27 8.73 KODAK PHILIPPINES, LTD. 000-128-813V 0028 09-28-92 F 337 19,124.55 17,385.95 1,738.60 KODAK PHILIPPINES, LTD. 000-128-813V 1213 11-13-92 F 337 4,006.45 3,642.23 364.22 KODAK PHILIPPINES, LTD. 000-128-813V 2224 11-26-92 F 338 6,936.36 6,305.78 630.58 KODAK PHILIPPINES, LTD. 000-128-813V 8766 10-16-92 F 338 6,310.00 5,736.36 573.64 LEADCOM ASIA 25-9-000-605 00565 09-09-92 F 339 75,307.10 68,461.00 6,846.10 LEADCOM ASIA, INC. 25-0-005595 0793 11-13-92 F 339 33,683.67 30,621.52 3,062.15 LEP INTERNATIONAL PHILIPPINES, INC. 340-000-411-906V 96798 11-17-92 F 340 8,646.37 7,860.34 786.03 MANNASOFT TECHNOLOGY CORPORATION 32A-8-009821 483 10-21-92 F 341 9,500.00 8,636.36 863.64 MANSMITH AND FIELDERS, INC. 32A-4-006490 532 09-11-92 F 341 6,160.00 5,600.00 560.00 MASTER KEY & LOCK SERVICE 33-1-00314 1412 09-17-92 F 342 1,530.96 1,391.78 139.18 MASTERCRAFT COPYING & PRINTING HOUSE 32A-7-000660 1979 09-21-92 F 342 118.00 107.27 10.73 MASTERCRAFT COPYING & PRINTING HOUSE 32A-7-000660 23045 09-04-92 F 343 59.00 53.64 5.36 MASTERCRAFT COPYING & PRINTING HOUSE 32A-7-000660 23158 09-07-92 F 343 59.00 53.64 5.36 MICRO DATA SYSTEMS AND MANAGEMENT, INC. 32A-2-001048 2116 11-05-92 F 344 1,225.00 1,113.64 111.36 MICRO DATA SYSTEMS AND MANAGEMENT, INC. 32A-2-001048 6268 10-28-92 F 345 961.00 891.82 89.18 MOTORISTS' HOUSE, INC. 32-9-000654 64102 11-03-92 F 346 910.00 827.27 82.73 MOTORISTS' HOLIDAY, INC. 32-9-000654 70272 09-17-92 F 347 603.00 548.18 54.82 MOTORISTS' HOLIDAY, INC. 32-9-000654 70559 09-26-92 F 348 180.00 163.64 16.36 MOTORISTS' HOLIDAY, INC. 32-9-000654 70593 09-24-92 F 349 10,873.04 9,884.58 988.46 MOTORISTS' HOLIDAY, INC. 32-9-000654 11597 11-25-92 F 349 1,050.00 954.55 95.45 MOTORISTS' HOLIDAY, INC. 32-9-000654 89546 11-18-92 F 350 146.00 132.73 13.27 MOTORISTS' HOUSE, INC. 32-8-000655 63758 10-24-92 F 351 1,380.98 1,255.44 125.54 MOTORISTS' HOUSE, INC. 32-8-000655 63148 10-08-92 F 352 180.00 163.64 16.36 MOTORISTS' HOUSE, INC. 32-8-000655 63293 10-06-92 F 352 380.00 345.45 34.55 MOTORISTS' HOUSE, INC. 32-8-000655 63227 10-10-92 F 353 9,102.92 8,275.38 827.54 MOTORISTS' HOUSE, INC. 32-8-000655 63208 10-09-92 F 353 180.00 163.64 16.36 MOTORISTS' HOUSE, INC. 32-8-000655 63009 09-07-92 F 354 1,344.00 1,221.82 122.18 MOTORISTS' HOLIDAY, INC. 32-9-000654 88400 10-17-92 F 355 879.00 799.09 79.91 MOTORISTS' HOLIDAY, INC. 32-9-000654 374686 11-06-92 F 356 350.00 318.18 31.82 MOTORISTS' HOLIDAY, INC. 32-9-000654 88600 10-14-92 F 357 2,359.50 2,145.00 214.50 MOTORISTS' HOLIDAY, INC. 32-9-000654 88718 10-23-92 F 358 1,408.50 1,280.45 128.05 MOTORISTS' HOLIDAY, INC. 32-9-000654 88706 10-23-92 F 358 1,254.00 1,140.00 114.00 MOTORISTS' HOUSE, INC. 32-8-000655 64369 11-10-92 F 359 1,007.00 915.45 91.55 MOTORISTS' HOUSE, INC. 32-8-000655 64760 11-21-92 F 360 1,102.00 1,001.82 100.18 MOTORISTS' HOUSE, INC. 32-8-000655 64720 11-28-92 F 361 120.00 109.09 10.91 MOTORISTS' HOUSE, INC. 32-8-000655 65968 11-27-92 F 362 180.00 163.64 16.36 MOTORISTS' HOUSE, INC. 32-8-000655 17635 09-04-92 F 363 1,108.00 1,007.27 100.73 MOTORISTS' HOUSE, INC. 32-8-000655 62401 09-20-92 F 364 350.00 318.18 31.82 MOTORISTS' HOUSE, INC. 32-8-000655 62969 09-06-92 F 365 603.00 548.18 54.82 MOTORISTS' HOUSE, INC. 32-8-000655 62432 09-27-92 F 366 75.00 68.18 6.62 MOTRADE, INC. 31-7-005507 3720 10-03-92 F 367 3,800.00 3,454.55 345.45 MOTRADE, INC. 31-7-005507 3671 10-14-92 F 367 485.00 440.91 44.09 MOUNTAIN FRESH, INC. 30-6-007033 3254 10-08-92 F 368 6,485.00 5,895.45 589.55 NOVA BUSINESS SYSTEMS INCORPORATED 32A-4-000783 1834 10-16-92 F 369 124,260.00 112,963.64 11,296.36 ONE ON ONE DIRECT 001-309-775V 0051 11-03-92 F 370 18,070.00 16,427.27 1,642.73 ONE ON ONE DIRECT 001-309-775V 0052 11-19-92 F 370 17,896.00 16,269.09 1,626.91 PAPER HANDLING SYSTEMS, INC. 32A-6-000434 5300 10-03-92 F 371 1,138.00 1,034.55 103.45 PERSONAL COMPUTER SPECIALISTS, INC. 32A-1-001189 12183 11-20-92 F 372 330.00 300.00 30.00 PHIL-DATA BUSINESS SYSTEMS, INC. 32A-4-000816 13850 09-10-92 F 373 6,532.00 5,938.18 593.82 PHILAND INDUSTRIES, INC. 34-5-000286 94637 10-07-92 F 373 24,792.54 22,538.67 2,253.87 PHILCOPY CORPORATION 320-000-169-318V 107243 11-24-92 F 374 752.40 684.00 68.40 PHILCOPY CORPORATION 320-000-169-318V 107256 11-25-92 F 375 347.60 316.00 31.60 PHILIPPINE SKYLANDERS INCORPORATED 33-5-000922 053807 11-06-92 F 376 884.65 804.23 80.42 PHILIPPINE SKYLANDERS INCORPORATED 33-5-000922 053808 11-06-92 F 377 665.40 604.91 60.49 PULP & PAPER, INC. 32A-04-000352 6765 11-10-92 F 378 16,500.00 15,000.00 1,500.00 QUALIPRINT, INC. 32A-9-000829 12516 09-22-92 F 379 750.00 681.82 68.18 QUALIPRINT, INC. 32A-9-000829 12525 09-28-92 F 380 2,700.00 2,454.55 245.45 QUALIPRINT, INC. 32A-9-000829 13013 09-07-92 F 381 400.00 363.64 36.36 QUALIPRINT, INC. 32A-9-000829 13030 09-14-92 F 382 800.00 727.27 72.73 QUALIPRINT, INC. 32A-9-000829 13117 10-14-92 F 383 360.00 327.27 32.73 QUALIPRINT, INC. 32A-9-000829 13151 10-27-92 F 384 1,000.00 909.09 90.91 QUALIPRINT, INC. 32A-9-000829 13197 10-20-92 F 385 4,320.00 3,927.27 392.73 QUALIPRINT, INC. 32A-9-000829 13396 09-09-92 F 386 1,980.00 1,800.00 180.00 RGMI COMPUTERHAUS 100-200-062V 1284 10-12-92 F 387 1,500.00 1,363.64 136.36 ROBBIE STYLOGRAPHIC 321-000-142-796V 3912 09-21-92 F 388 3,200.00 2,909.09 290.91 ROBBIE STYLOGRAPHIC 321-000-142-796V 3972 10-05-92 F 389 70,424.00 64,021.82 6,402.18 ROBBIE STYLOGRAPHIC 321-000-142-796V 3973 10-05-92 F 390 1,500.00 1,363.64 136.36 SEAGULL GLASS WORKS, INC. 320-000-847-336V 269 10-28-92 F 391 4,675.00 4,250.00 425.00 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2088 10-01-92 F 392 68,224.54 62,002.31 6,202.23 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2134 10-29-92 F 392 42,100.38 38,273.07 3,827.31 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2134 10-29-92 F 392 42,100.38 38,273:07 3,827.31 SIEMENS 321-001-668-824V 0083 10-19-92 F 394 6,466.51 5,878.65 587.86 SIEMENS 321-001-668-824V 0148 11-20-92 F 395 8,963.51 8,148.65 814.86 STEADY PRINTS 310-100-060-208V 9005 11-26-92 F 396 9,710.91 8,828.10 882.81 STTB PHILIPPINES, INC. 25-0-004531 5028 09-23-92 F 397 7,500.00 6,818.18 681.82 TEKNIKOS 32S-8-000523 1775 10-22-92 F 398 297.27 270.25 27.02 TONE GUIDE PRESS, INC. 290-000-294-858V 3831 09-09-92 F 398 5,945.45 5,404.95 540.50 TOTAL COMMERCIAL AND INDUSTRIAL CORP. 32A-3-000833 10826 11-27-92 F 399 70,000.00 63,636.36 6,363.64 U-BIX CORPORATION 32-9-000019 152973 09-07-92 F 400 7,653.00 6,957.27 695.73 UNIT ONE DESIGN INC. 32A-2-002673 2183 09-04-92 F 401 56,184.67 51,076.97 5,107.70 UNIT ONE DESIGN INC. 32A-2-002673 2247 11-27-92 F 402 107,203.13 97,457.39 9,745.74 UNIT ONE DESIGN INC. 32A-2-002673 2224 10-28-92 F 403 23,898.22 21,725.65 2,172.57 UNIT ONE DESIGN INC. 32A-2-002673 2225 10-28-92 F 403 90,508.15 82,280.14 8,228.01 U-BIX CORPORATION 32-9-000019 155111 11-06-92 F 404 7,653.00 6,957.27 695.73 U-BIX CORPORATION 32-9-000019 155770 11-27-92 F 405 35,382.00 32,165.45 3,216.55 VIDEO SONIC LINE 32-7-000532 6709 10-19-92 F 406 2,338.60 2,126.00 212.60 ABENSON SALES CORPORATION 310-000-050-043V 37056 12-10-92 F 407 4,500.00 4,090.91 409.09 ABENSON SALES CORPORATION 31-0-001693 0524 01-06-93 F 408 11,286.25 10,260.23 1,026.02 ADVERTISING & PUBLIC RELATIONS INC. 32A-7-007842 163 12-10-92 F 409 23,435.00 21,304.55 2,130.45 ADVERTISING & PUBLIC RELATIONS INC. 32A-7-007842 170 01-21-92 F 409 23,435.00 21,304.55 2,130.45 AFM PRINTING, INC. 321-001-292-554V 00328 01-30-93 F 410 5,500.00 5,000.00 500.00 AFM PRINTING INC. 321-001-292-554V 00362 02-26-93 F 411 113,400.00 103,090.91 10,309.09 AIMSTAFF INCORPORATED 32A-9-008988 6893 12-10-92 F 412 7,941.19 7,219.26 721.93 AIMSTAFF INCORPORATED 32A-9-008988 6455 01-13-93 F 413 12,169.33 11,063.03 1,106.30 AIMSTAFF INCORPORATED 32A-9-008988 6470 02-05-93 F 414 6,128.80 5,571.64 557.16 AIMSTAFF INCORPORATED 32A-9-008988 6551 02-26-93 F 414 3,992.40 3,629.45 362.95 AIRFREIGHT 2100, INC. 000-303-887V 92187 02-02-93 F 415 135.00 122.73 12.27 ANCHOR UMBRELLA INDUSTRIES, INC. 29-3-004017 515 12-21-92 F 416 10,750.00 9,772.73 977.27 ANCHOR UMBRELLA INDUSTRIES, INC. 29-3-004017 532 12-22-92 F 417 10,750.00 9,772.73 977.27 ANCHOR UMBRELLA INDUSTRIES, INC. 29-3-004017 573 01-22-93 F 418 42,000.00 38,181.82 3,818.18 APEX PRINTING CORPORATION 30-4-002192 6855 12-22-92 F 419 1,800.00 1,636.36 163.64 APEX PRINTING CORPORATION 30-4-002192 6863 12-24-92 F 420 3,888.00 3,534.55 353.45 APEX PRINTING CORPORATION 30-4-002192 6963 02-05-93 F 421 1,800.00 1,636.36 163.64 APEX PRINTING CORPORATION 30-4-002192 6927 01-18-93 F 421 1,800.00 1,636.36 163.64 ASTRO ADVERTISING INC. 31-1002070 2854 12-31-92 F 422 15,400.00 14,000.00 1,400.00 AUDIOMAN ENTERPRISES 100-205-092V 4018 01-15-93 F 423 190.00 172.73 17.27 BCD PINPOINT DIRECT MARKETING INC. 32A-2-008332 691 01-18-93 F 425 4,725.00 4,295.45 429.55 BEHR TRADING & SERVICES INC. 32-1-000355 09077 12-13-92 F 426 3,509.00 3,190.00 319.00 BEHR TRADING & SERVICES INC. 32-1-000355 9762 12-12-92 F 427 29,640.60 26,946.00 2,694.60 BEHR TRADING & SERVICES INC. 32-1-000355 9763 12-12-92 F 428 7,432.97 6,757.25 675.72 BHC & CO PROCESSIONAL PROJECT MANAGERS 300-001-607-337V 133 02-23-93 F 429 40,000.00 36,363.64 3,636.36 BRICK MYRILL, INC. 32A-7-000466 5778 01-21-93 F 430 1,500.00 1,363.64 136.36 CARPENTERS TREASURE HOUSE 32-8000549 1151 02-18-93 F 431 6,000.00 5,454.55 545.45 CARPENTERS TREASURE HOUSE 32-8000549 1153 02-18-93 F 432 265,862.91 241,693.55 24,169.36 CARPENTERS TREASURE HOUSE 32-8000549 394 01-29-93 F 433 183,534.71 166,849.74 16,684.97 CARPENTERS TREASURE HOUSE 32-8000549 0947 01-06-93 F 434 4,600.00 4,181.82 418.18 CARPENTERS TREASURE HOUSE 32-8000549 0947 01-06-93 F 434 4,600.00 4,181.82 418.18 CONSOLIDATED PAPER PRODUCTS, INC. 290-000-299-135V 5474 01-04-93 F 435 20,650.00 18,772.73 1,877.27 DHL PHILIPPINES CORPORATION 320-000-160-088V 893455 12-08-92 F 436 12,992.80 11,811.64 1,181.16 DHL PHILIPPINES CORPORATION 320-000-160-088V 960153 01-06-93 F 437 37,268.21 33,880.19 3,388.02 DHL PHILIPPINES CORPORATION 320-000-160-088V 960154 01-06-93 F 438 110,442.68 100,402.44 10,040.24 DHL PHILIPPINES CORPORATION 320-000-160-088V 992537 02-09-93 F 439 307.00 279.09 27.91 DHL PHILIPPINES CORPORATION 320-000-160-099V 992536 02-07-93 F 439 951.30 864.82 86.48 DHL PHILIPPINES CORPORATION 320-000-160-088V 992538 02-09-93 F 440 2,372.00 2,158.36 215.64 DHL PHILIPPINES CORPORATION 320-000-160-088V 993235 02-17-93 F 441 479.60 436.00 43.60 DILLSHE TRADING COMPANY 300-000-371-178V 41473 12-03-92 F 442 700.00 636.36 63.64 DILLSHE TRADING COMPANY 300-000-371-178V 41776 12-16-92 F 443 1,800.00 1,636.36 163.64 DILLSHE TRADING COMPANY 300-000-371-178V 41777 12-16-92 F 444 5,700.00 5,181.82 518.18 DILLSHE TRADING COMPANY 300-000-371-178V 42084 01-08-93 F 445 7,090.00 6,445.45 644.55 DILLSHE TRADING COMPANY 300-000-371-178V 42085 01-08-93 F 446 29,550,00 26,863.64 2,686.36 E.C. TEVES 32A-5-003033 99487 02-27-93 F 447 70.00 63.64 6.36 ECOLINE AUTOMATION SYSTEMS CORPORATION 000-404-172V 92670 02-16-93 F 448 3,760.50 3,418.64 341.86 EDRON CONSTRUCTION CORPORATION 40-1-000013 031 01-11-93 F 448 694,568.70 631,426.09 63,142.61 EDRON CONSTRUCTION CORPORATION 40-1-000013 034 02-12-93 F 449 509,209.00 462,917.27 46,291.73 FS & ASSOCIATES PHILS., INC. 32A-5-007109 196 12-01-92 F 450 16,350.00 14,863.64 1,486.36 FS & ASSOCIATES PHILS., INC. 32A-5-007109 197 12-01-92 F 450 72,757.50 66,143.18 6,614.32 GA PRINTING INC. 321-000-120-362V 16337 02-11-93 F 451 4,500.00 4,090.91 409.09 GAZELLE PRINTING CO. 32-002990 735 01-30-93 F 452 4,550.00 4,136.36 413.64 GLICO FUN CORPORATION 000-087-203 0100 02-22-93 F 453 50,350.00 45,772.73 4,577.27 GURTHRIE JENSEN 321-000-121-912V 9851 02-05-93 F 454 23,794.65 21,631.50 2,163.15 THE HOUSE PRINTERS CORPORATION 35A-9-000266 30408 F 455 36,712.50 33,375.00 3,337.50 IBM PHILIPPINES, INC. 320-000-161-142V 122109 02-03-93 F 456 49,500.00 45,000.00 4,500.00 IBM PHILIPPINES, INC. 320-000-161-142V 121688 12-02-92 F 457 11,158.88 10,144.44 1,014.44 INTEGRATED COMPUTER SYSTEMS, INC. 000-055-626V 105324 01-19-93 F 458 45,800.00 41,636.36 4,163.64 INTERLYNX SYSTEMS CORP. 321-001-544-017V 029 01-18-93 F 459 900.91 900.83 90.08 INTEGRATED COMPUTER SYSTEMS, INC. 000-055-626V 107403 02-26-93 F 460 190.00 172.73 17.27 ISLAND PHOTO CENTER, INC. 321-000-124-462V 26159 02-05-93 F 460 3,400.00 3,090.91 309.09 JRS BUSINESS CORPORATION 310-000-056-694V 193437 02-24-93 F 461 9,472.10 8,611.00 861.10 JRS BUSINESS CORPORATION 310-000-056-694V 194232 01-20-93 F 462 6,650.99 6,046.35 604.64 JRS BUSINESS CORPORATION 310-000-056-694V 58306 12-18-92 F 463 7,157.34 6,506.67 650.67 J.P. UY GENERAL MERCHANDISE 23-5-003033 34704 01-13-93 F 464 8,019.00 7,290.00 729.00 J.P. UY GENERAL MERCHANDISE 23-5-003033 34705 01-13-93 F 465 6,850.02 6,227.29 622.73 K LINE AIRE SERVICE 250-000-672-642V 1062 01-26-93 F 466 2,177.53 1,979.57 197.96 KODAK PHILIPPINES, LTD. 321-000-128-813V 3181810 01-26-93 F 467 680.00 618.18 61.82 KODAK PHILIPPINES, LTD. 321-000-128-813V 5322 01-19-93 F 468 6,310.00 5,736.36 573.64 KODAK PHILIPPINES, LTD. 321-000-128-813V 8179243 01-06-93 F 469 20,700.00 18,818.18 1,881.82 VIRGINIA LANE MOVING & STORAGE, INC. 321-000-128-579V 0147 01-05-93 F 470 15,750.00 14,318.18 1,431.82 VIRGINIA LANE MOVING & STORAGE, INC. 321-000-128-579V 0078 12-11-92 F 471 31,500.00 28,636.36 2,863.64 LEADCOM ASIA, INC. 25-9-000-605 00675 12-16-92 F 472 34,053.60 30,957.82 3,095.78 LEADCOM ASIA, INC. 25-9-000-605 0825 12-03-92 F 473 30,648.24 27,862.04 2,786.20 LEADCOM ASIA, INC. 25-9-000-605 0898 02-05-93 F 474 33,683.68 30,621.53 3,062.15 LEADCOM ASIA, INC. 25-9-000-605 0928 02-18-93 F 475 24,324.00 22,112.73 2,211.27 LEADCOM ASIA, INC. 25-9-000-605 0899 02-05-92 F 475 82,331.68 74,846.98 7,484.70 LSA PRESS, INC. 000-057-186V 10527 02-01-93 F 476 4,550.00 4,136.36 413.64 MARKATH, INC. 25-3-003829 097 02-26-93 F 477 12,254.15 11,140.14 1,114.01 MASAYA PRINTING PRESS 32A-6-006829 1459 02-15-93 F 478 8,670.00 7,881.82 788.18 MASTER KEY & LOCK SERVICE 33-1-00314 1506 01-26-93 F 479 2,500.00 2,272.73 227.27 MASTER KEY & LOCK SERVICE 33-1-00314 67202 12-08-92 F 480 850.00 772.73 77.27 MICROBASE INCORPORATED 320-000-132-736V 6760 01-06-93 F 481 961.00 891.82 89.18 MICROBASE INCORPORATED 320-000-132-736V 7655 01-11-93 F 482 495.00 450.00 45.00 MICROBASE INCORPORATED 320-000-132-736V 7761 01-19-93 F 483 495.00 450.00 45.00 MICROBASE INCORPORATED 320-000-132-736V 7847 01-28-93 F 484 715.00 650.00 65.00 MICROBASE INCORPORATED 320-000-132-736V 7880 02-01-93 F 485 495.00 450.00 45.00 MICROBASE INCORPORATED 320-000-132-736V 7946 02-05-93 F 486 715.00 650.00 65.00 MICROBASE INCORPORATED 320-000-132-736V 7993 02-10-93 F 487 495.00 450.00 45.00 MICROBASE INCORPORATED 320-000-132-736V 8090 02-19-93 F 488 715.00 650.00 65.00 MOTOTRADE INC. 000-064-787V 23532 02-05-93 F 489 2,159.00 1,962.73 196.27 MOTOTRADE INC. 31-7-005507 2370 12-08-92 F 490 945.00 859.09 85.91 MOTORISTS' HAVEN, INC. 25-4000885 373810 02-27-93 F 491 1,140.50 1,036.82 103.68 MOTORISTS' HAVEN, INC. 25-4000885 373804 02-27-93 F 491 760.00 690.91 69.09 MOTORISTS' HOLIDAY, INC. 32-9000654 71797 01-11-93 F 492 1,633.00 1,484.55 148.45 MOTORISTS' HOLIDAY, INC. 32-9000654 72273 01-22-93 F 493 2,708.00 1,484.55 148.45 MOTORISTS' HOLIDAY, INC. 32-9000654 11609 12-02-92 F 494 60.00 54.55 5.45 MOTORISTS' HOLIDAY, INC. 32-9000654 71206 12-19-92 F 495 1,170.00 1,063.64 106.36 MOTORISTS' HOLIDAY, INC. 32-9000654 73416 12-17-92 F 496 1,594.00 1,449.09 144.91 MOTORISTS' HOLIDAY, INC. 32-9000654 73451 12-21-92 F 496 336.00 305.54 30.55 MOTORISTS' HOLIDAY, INC. 32-9000654 71483 12-21-92 F 497 180.00 163.64 16.36 MOTORISTS' HOLIDAY, INC. 32-9000654 71205 12-19-92 F 497 689.00 626.36 62.64 MOTORISTS' HOLIDAY, INC. 32-9000654 71217 12-19-92 F 498 1,199.00 1,090.00 109.00 MOTORISTS' HOLIDAY, INC. 32-9000654 72719 02-06-93 F 499 955.00 868.18 86.82 MOTORISTS' HOLIDAY, INC. 32-9000654 72858 02-20-93 F 500 1,818.00 1,652.73 165.57 MOTORISTS' HOLIDAY, INC. 32-9000654 89883 12-03-92 F 501 4,519.00 4,108.18 410.82 MOTORISTS' HOLIDAY, INC. 32-9000654 66685 12-18-92 F 502 130.00 118.18 11.82 MOTORISTS' HOUSE, INC. 32-8000655 66473 12-26-92 F 503 564.00 512.73 51.27 MOTORISTS' HOUSE, INC. 32-8000655 67036 01-03-93 F 504 50.00 45.45 4.55 MOTORISTS' HOUSE, INC. 32-8000655 67171 01-06-93 F 505 287.00 260.91 26.09 MOTORISTS' HOUSE, INC. 32-8000655 67150 01-06-93 F 506 866.00 787.27 78.73 MOTORISTS' HOUSE, INC. 32-8000655 67267 01-09-93 F 507 184.00 167.27 16.73 MOTORISTS' HOUSE, INC. 32-8000655 67696 01-21-93 F 508 640.00 581.82 58.18 MOTORISTS' HOUSE, INC. 32-8000655 67796 01-23-93 F 509 1,799.00 1,635.45 163.55 MOTORISTS' HOUSE, INC. 32-8000655 6804x 02-01-93 F 510 75.00 68.18 6.82 MOTORISTS' HOUSE, INC. 32-8000655 26853 01-27-93 F 511 231.00 210.00 21.00 MOTORISTS' HOUSE, INC. 32-8000655 68941 02-23-93 F 512 421.00 382.73 38.27 ONE ON ONE DIRECT MARKETING COMMUNICATIONS INC. 001-309-775V 0102 01-19-93 F 514 33,960.65 30,873.32 3,087.33 ONE ON ONE DIRECT MARKETING COMMUNICATIONS INC. 001-309-775V 0003 01-28-93 F 515 14,086.43 12,805.85 1,280.58 ONE ON ONE DIRECT MARKETING COMMUNICATIONS INC. 001-309-775V 0004 02-18-93 F 516 11,923.00 10,839.09 1,083.91 PACIFIC OFFICE MACHINES, INC. 31-9-000407 69062 12-10-92 F 516 809.23 735.66 73.57 PAPER HANDLING SYSTEMS, INC. 32A-6-000434 5366 12-09-92 F 517 5,500.50 5,000.45 500.05 PCI TRAVEL 32-0-000141 83600 01-08-93 F 518 1,970.76 1,791.60 179.16 PCI TRAVEL 32-0-000141 83607 01-19-93 F 519 3,240.00 2,945.45 294.55 PCI TRAVEL 32-0-000141 83608 01-19-93 F 520 115.20 104.73 10.47 PCI TRAVEL 32-0-000141 83902 02-17-93 F 521 18,421.24 16,746.58 1,674.66 PEERLESS STORAGE BOXES, INC. 34-3-004454 861 12-18-92 F 522 11,344.50 10,313.18 1,031.32 PEERLESS STORAGE BOXES, INC. 34-3-004454 883 12-21-92 F 523 7,563.00 6,875.45 687.55 PEERLESS STORAGE BOXES, INC. 34-3-004454 895 01-05-93 F 524 7,563.00 6,875.45 687.55 PEERLESS STORAGE BOXES, INC. 34-3-004454 929 01-21-93 F 525 9,075.60 8,250.55 825.05 PEERLESS STORAGE BOXES, INC. 34-3-004454 983 02-12-93 F 526 1,512.60 1,375.09 137.51 PERSONAL COMPUTER SPECIALISTS, INC. 32A-1-001189 10833 12-09-92 F 527 327.00 297.27 29.73 PHILAND INDUSTRIES, INC. 34-5-000286 96322 12-09-92 F 527 6,800.00 6,181.82 618.18 PHILCOPY 32-0-000828 71927 12-11-92 F 528 347.60 316.00 31.60 PHILCOPY 32-0-000828 72331 01-08-93 F 529 759.40 684.00 68.40 PIONEER HOME INDUSTRIES 30-7-000383 4168 12-11-92 F 530 63,000.00 57,272.73 5,727.27 PLANTZYME, INC. 31-6-005340 3451 12-10-92 F 531 1,047.20 952.00 95.20 PROTECTION TECHNOLOGY, INC. 330-000-305-210V 9768 02-17-93 F 532 18,425.10 16,750.09 1,675.01 PULP & PAPER, INC. 321-000-139-242V 016589 01-13-93 F 533 11,000.00 10,000.00 1,000.00 PULP & PAPER, INC. 321-000-139-242V 016333 02-11-93 F 534 11,000.00 10,000.00 1,000.00 QUALIPRINT, INC. 32A-9-000829 12492 01-13-93 F 535 720.00 654.55 65.45 QUALIPRINT, INC. 32A-9-000829 13260 12-08-92 F 536 2,880.00 2,618.18 261.82 QUALIPRINT, INC. 32A-9-000829 13414 02-08-93 F 537 3,420.00 3,109.09 310.91 QUALIPRINT, INC. 32A-9-000829 13421 02-09-93 F 538 8,300.00 7,545.45 754.55 QUALIPRINT, INC. 32A-9-000829 13433 02-11-93 F 539 3,060.00 2,781.82 278.18 QUALIPRINT, INC. 32A-9-000829 13468 02-23-93 F 540 6,400.00 5,818.18 581.82 ROBBIE STYLOGRAPHIC & DEVELOPMENT CORPORATION 321-000-142-796V 4095 12-02-92 F 541 23,515.50 21,468.64 2,146.86 ROBBIE STYLOGRAPHIC & DEVELOPMENT CORPORATION 321-000-142-796V 4112 12-02-92 F 541 40,700.00 37,000.00 3,700.00 ROBBIE STYLOGRAPHIC & DEVELOPMENT CORPORATION 321-000-142-796V 4124 12-02-92 F 541 35,250.00 32,045.45 3,204.55 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2182 12-11-92 F 544 90,357.81 82,143.46 8,214.35 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2255 01-21-93 F 545 47,153.85 42,867.14 4,286.71 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2260 01-25-93 F 546 48,906.32 44,460.29 4,446.03 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2281 02-05-93 F 547 45,659.03 41,508.21 4,150.82 SERVE-WELL SERVICES AND SUPPLIES CORP. 320-000-166-077V 2280 02-05-93 F 547 48,569.46 44,154.05 4,415.41 SIEMENS, INC. 321-001-668-824V 0165 01-13-93 F 548 31,680.00 28,800.00 2,880.00 SIEMENS, INC. 321-001-668-824V 1659 12-18-92 F 549 87,120.00 79,200.00 7,920.00 SIEMENS, INC. 321-001-668-824V 0166 01-13-93 F 550 6,466.52 5,878.65 587.87 SIEMENS, INC. 321-001-668-824V 0252 12-15-92 F 551 2,081.90 1,892.64 189.26 SIEMENS, INC. 321-001-668-824V 2837 02-05-93 F 552 7,700.00 7,000.00 700.00 SIEMENS, INC. 321-001-668-824V 2885 02-22-93 F 553 13,905.10 12,641.00 1,264.10 SM EQUICOM COMPUTER SERVICES, INC. 32A-5-000138 0005980 01-05-93 F 554 16,714.00 15,194.55 1,519.45 STEADY PRINTS 31-000158-87 9899 02-02-93 F 555 4,232.36 423.24 1,519.45 TAMARAW REINFORCED ARMORED CAR SERVICES, INC. 30A-0-002485 7022 02-16-93 F 556 13,937.00 12,670.00 1,267.00 TAMARAW REINFORCED ARMORED CAR SERVICES, INC. 30A-0-002485 7023 02-17-93 F 557 5,500.00 5,000.00 500.00 TOTAL COMMERCIAL AND INDUSTRIAL CORP. 32A-3-000833 11350 12-29-92 F 558 11,000.00 10,000.00 1,000.00 UNIT ONE DESIGN, INC. 32A-2-002673 2253 12-10-92 F 559 45,191.40 41,083.09 4,108.31 UNIT ONE DESIGN, INC. 32A-2-002673 2252 12-10-92 F 559 13,978.35 12,707.59 1,270.76 UNIT ONE DESIGN, INC. 32A-2-002673 2261 12-28-92 F 560 42,001.93 38,183.57 3,818.36 UNIT ONE DESIGN, INC. 32A-2-002673 1154 01-13-93 F 560 119,844.19 108,949.26 10,894.93 UNIT ONE DESIGN, INC. 32A-2-002673 2430 02-03-93 F 561 14,938.45 13,580.41 1,358.04 UNIT ONE DESIGN, INC. 32A-2-002673 2277 02-18-93 F 562 42,673.50 38,794.09 3,879.41 UNIT ONE DESIGN, INC. 32A-2-002673 2280 02-22-93 F 562 45,082.64 40,984.22 4,098.42 U-BIX CORPORATION 32-9-000019 155731 02-13-93 F 563 7,653.00 6,957.27 695.73 U-BIX CORPORATION 32-9-000019 157550 01-11-93 F 564 15,306.00 13,914.55 1,391.45 T O T A L 13,163,901.72 11,967,183.36 1,196,718.34 ======= ====== ======