============= Page 1 of 2 ============= Kenneth L. & Linda P. Lay SUMMARY BALANCE SHEET As of: August 31, 1996 ASSETS ------------- CURRENT ASSETS Cash on Hand Checking Accounts Savings Accounts Treasury Bills Escrow Account Short-term Receivables Notes Receivable 501 44,500 39 2,400 2,117 362,302 1,458,788 ---------------- TOTAL CURRENT ASSETS MARKETABLE INVESTMENTS Common Stocks Vested Exec Stock Options Corporate Bond-Convertibl Mutual Funds Partnerships-other TOTAL MARKETABLE INVESTMENTS LONG-TERM INVESTMENTS Residence Real Estate Other Homes Real Estate Active Rental Real Estate Passive Farming Interests Other Investment-Passive TOTAL LONG-TERM INVESTMENTS RETIREMENT/DEFERRED ASSETS IRA IRA/Spouse Keogh Account Retirement Plan Deferred Compensat'n Plan TOTAL RETIREMENT/DEFERRED ASSETS PERSONAL/NON-EARNING ASSET Automobile(s) Home Furnishings Other Vehicles & Equip TOTAL PERSONAL/NON-EARNING ASSET GREENHOUSE ASSESTS Checking Account/Bus Inventory/Business TOTAL GREENHOUSE ASSESTS TOTAL ASSETS LIABILITIES --------------- CURRENT LIABILITIES Credit Cards Notes Payable Security Deposits Other Current Liabilities TOTAL CURRENT LIABILITIES LONG-TERM LIABILITIES Home Mortgage Other Real Estate Mtge Investment Liabilities 24,862 ----------------- 104 , 2-26,079 32 2-99,277 13,922,336 26,140,969 184,541 1,684,418 39,114,178 ----------------- September 2-3, 1996 t ,.J 1, S70,647 81, 046,442 3,518,100 6,966,606 1,422,107 980,000 4,500 1,261,906 14,253,219 29,482 29,520 188 ,'803 1,976,381 3,188,740 5,412,926 261,543 1,358,438 98,002 ----------------- 1,717,983 1,926 22,936 ---------------- -31,613 32,765,865 1,525 -436,500 ---------------- 2,331,874 4,781,497 827,265 Page 1 BF002-00938 GOVERNMENT EXHIBIT 237 Crim. No. H-04-25 (S-2) ============= Page 2 of 2 ============= Kenneth L. & Linda P. Lay SUMMARY BALANCE SHEET As of: August 31, 1996 LIABILITIES ------------- Deferred Tax Liabilities 10,456,388 ----------------- TOTAL LONG-TERM LIABILITIES BUSINESS LIABILITIES Employer Taxes/Bus 57,076 Accrued FICA Tax/Business 21,274 ----------------- TOTAL BUSINESS LIABILITIES TOTAL LIABILITIES EQUITY TOTAL NET WORTH TOTAL LIABILITIES AND NET WORTH September 23, 1996 18,397,024 78,350 ----------------- 50,774,651 53,4 51,427 ---------------- ---------------- 104,226,079 Page 2 _BF002-00939