Annual Report Form 10-K
    
PART II
ITEM 8: CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
NOTE 4. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities are summarized as follows:
 
2001  
2000  
Payroll, benefits and taxes  
$  
2,237.900  
$  
2,521,900  
Bank overdraft  
695,200  
-  
Income and sales taxes  
505,100  
563.500  
Other  
971,000  
895,900  
   Accrued expenses and other current  
   liabilities  
$  
4,409,200  
$  
3,981,300