ACCOUNT # ACCOUNT NAME ACCOUNT TYPE …

1 ACCOUNT # ACCOUNT NAMEACCOUNT TYPEACCOUNT # ACCOUNT NAMEACCOUNT TYPE1010010 Cash - OperatingBank4110030 Finance IncomeIncome1010020 Cash - SavingsBank4110040 Late Fees IncomeIncome1010030 Petty CashBank4110050 Document Fees & Misc. Fees IncomeIncome1010040 Certificate of DepositBank4110060 Recovery IncomeIncome1110010 Finance ReceivablesOther Current Asset4310010 Trade-In Over AllowanceIncome1110011 Unearned InterestOther Current Asset4310020 Returns & AllowancesIncome1110020A/R - Deferred Down PaymentsOther Current Asset5010010 Cost of Vehicles - RetailCost of Goods Sold1110030A/R - Repair NotesOther Current Asset5010011 Cost of Vehicles - WholesaleCost of Goods Sold1110040A/R - Additional ChargesOther Current Asset5010012 Cost of Vehicles - CashCost of Goods Sold1110050 Accrued Interest ReceivableOther Current Asset5110010 Repairs & Service CostsCost of Goods Sold1110060

2 Reserve for Bad DebtsOther Current Asset5110020 Service Contract CostsCost of Goods Sold1210010 Contracts in TransitOther Current Asset5210010 Reconditioning ExpenseCost of Goods Sold1210020 Wholesale ReceivablesOther Current Asset5210020 Parts & SuppliesCost of Goods Sold1210030 Cash Sales ReceivableOther Current Asset5210030 Salaries - MechanicsCost of Goods Sold1310010 Due from AffiliateOther Current Asset5210040 Salaries - SalesCost of Goods Sold1310020 Due from EmployeesOther Current Asset5210050 Contract LaborCost of Goods Sold1310030 Note Receivable - OfficersOther Current Asset5210060 Sales CommissionCost of Goods Sold1310040 Note Receivable - ShareholdersOther Current Asset5210070 Tax.

3 Title & TagsCost of Goods Sold1410010 InventoryOther Current Asset5210080 Referral FeesCost of Goods Sold1410011 Parts InventoryOther Current Asset5210090 Freight & DeliveryCost of Goods Sold1410012 Capitalized Reconditioning CostOther Current Asset5310010 Repossession LossCost of Goods Sold1410013 Inventory Valuation AdjustmentOther Current Asset5310020 Repossession ExpenseCost of Goods Sold1510010 LandFixed Asset5310030 Adjustment on ReserveCost of Goods Sold1510020 Leasehold ImprovementsFixed Asset6010010 Advertising & PromotionExpense1510030 Computer SoftwareFixed Asset6010020 AmortizationExpense1510040 Computer EquipmentFixed Asset6010030 Bank & Credit Card FeesExpense1510050 Furniture & FixturesFixed Asset6010040 Bonuses - Admin/OtherExpense1510060 Office EquipmentFixed Asset6010041 Bonuses - OfficersExpense1510070 Company VehiclesFixed Asset6010050 Charitable ContributionsExpense1520010 Accumulated DepreciationFixed Asset6010060 DepreciationExpense1610010 Prepaid ExpensesOther Asset6010070 Dues & SubscriptionsExpense1610020 Prepaid income TaxesOther Asset6010080 Employee BenefitsExpense1610030 Deferred Tax AssetsOther Asset6010090 Insurance - GarageExpense1610040 DepositsOther Asset6010091 Insurance - HealthExpense1710010 Bank Origination CostsOther Asset6010092 Insurance.

4 LifeExpense1710020 Loan Origination CostsOther Asset6010093 Insurance - OtherExpense1720010 Accumulated AmortizationOther Asset6010094 Insurance - Workmen CompExpense1810010 Marketable SecuritiesOther Asset6020010 Lease ExpenseExpense1810020 InvestmentsOther Asset6020020 Legal & AccountingExpense2010010 Accounts PayableOther Current Liability6020030 License & PermitsExpense2010020 Accrued ExpensesOther Current Liability6020040 Lot Operating ExpenseExpense2110010 Payroll LiabilitiesOther Current Liability6020050 Meals & EntertainmentExpense2110011 Accrued Interest ExpenseOther Current Liability6020060 MiscellaneousExpense2110012 Accrued Payroll ExpenseOther Current Liability6020070 Office Expense & SuppliesExpense2110013 Accrued Payroll TaxesOther Current Liability6020080 PenaltiesExpense2110014 Accrued Pension ExpenseOther Current Liability6020090 Pension ExpenseExpense2110015 Accrued Employee BenefitsOther Current Liability6030010 Postage & DeliveryExpense2210010 Vehicle Lien PayoffsOther Current Liability6030020 Professional FeesExpense2210020 Vehicle Drafts PayableOther Current Liability6030030 Rent Expense2210030 Reserve for Service ContractsOther Current Liability6030040 Repairs & MaintenanceExpense2210040 Sales Tax PayableOther Current Liability6030050 Salaries.

5 Admin/OtherExpense2210050 Seller-Financed Sales Tax PayableOther Current Liability6030051 Salaries - OfficersExpense2210060 Federal income Tax PayableOther Current Liability6030060 Taxes - OtherExpense2210070 State/Local income Tax PayableOther Current Liability6030061 Taxes - PayrollExpense2210080 Deferred Tax LiabilitiesOther Current Liability6030062 Taxes - PropertyExpense2310010 Due to AffiliateOther Current Liability6030070 TelephoneExpense2410010 Floor Plan PayableOther Current Liability6030080 TrainingExpense2410020 Line of Credit - BankOther Current Liability6030090 TravelExpense2410030 Note Payable - EquipmentOther Current Liability6040010 UtilitiesExpense2410040 Note Payable - Company VehicleOther Current Liability7010010 Interest IncomeOther Income2410050 Note Payable - LandOther Current Liability7010020 Rent IncomeOther Income2510010 Note Payable - OfficersOther Current Liability7010030 Overhead Allocation income (Expense)Other Income2510020 Note Payable - ShareholdersOther Current Liability7010040 Other IncomeOther Income3010010 Common StockEquity8010010 Interest ExpenseOther Expense3010020 Preferred StockEquity8010020 Federal income Tax Expense (Benefit)Other Expense3010030 Treasury StockEquity8010030 State/Local income Tax Expense (Benefit)

6 Other Expense3110010 Paid In CapitalEquity8010040 Deferred Tax Expense (Benefit)Other Expense3110020 Retained EarningsEquity8110010 Loss on Sale of ReceivablesOther Expense3110030 Distributions/DividendsEquity3110040 Unrealized Gain (Loss) on SecurityEquity4010010 Vehicle Sales - RetailIncome4010011 Vehicle Sales - WholesaleIncome4010012 Vehicle Sales - CashIncome4110010 Repair & Service IncomeIncome4110020 income from Service ContractsIncomeCHART OF ACCOUNTS.