Fees Billed and Collected                                          Page   1
     Period: 1/1/1997-12/31/1997                                        02/25/98

     Matter 1-2               ABC Manufacturing, Inc.
     Transactions             Review corporate records

     Date            Transaction Type                                  Amount

     01/31/97        Bill #7                                           285.00
          Amount billed by each timekeeper:
           1   AA       175.00
           3   ZZZ      110.00

     02/05/97        Payment                                           285.00 CR
          Allocated to timekeepers: $285.00 on 2/5/1997
          (based on total fees owed of $285.00)
           1   AA       175.00
           3   ZZZ      110.00

     Matter 1-2               ABC Manufacturing, Inc.
     Summary                  Review corporate records

     Timekeeper                        Billed      Collected    Written Off

      1   AA     This Period:          175.00         175.00           0.00
                     To Date:          175.00         175.00           0.00

      3   ZZZ    This Period:          110.00         110.00           0.00
                     To Date:          110.00         110.00           0.00

     Totals      This Period:          285.00         285.00           0.00
                     To Date:          285.00         285.00           0.00

     As of 12/31/1997
     Fees not yet collected:             0.00
     Debits not yet collected:           0.00
     Payments not yet allocated:         0.00
     Credits not yet allocated:          0.00