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        <PersonNm>ED KIMPEL</PersonNm>
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        <PersonNm>ERIC WILLIAMS</PersonNm>
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        <ExplanationTxt>Mileage, $2,542; office expense, $8,294; advertising, $1,438; supplies, $3,154; travel, $6,324; phone, $90 per diem,$1,353; training, $391; meeting and convention expense, $4,144; miscellaneous, $3,622</ExplanationTxt>
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        <ExplanationTxt>Prior year accrual of payroll taxes</ExplanationTxt>
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