1000	Checking - Bank One
1001	Payroll - Bank One
1002	Market Index - Bank One
1003	Honggang checking - Bank One
1004	Salt of the Earth - Bank One
1005	Petty cash
1050	Marketable securities - 900
1051	Marketable securities - 17100
1055	Gain/(loss) on m.s.
1110	Due from Darco (Europe) GmbH
1115	Due from DITSL
1117	Due from Darco Kentucky
1120	Due from officers
1200	Accounts receivable
1210	Allow. for doubtful accounts
1220	Employee advances
1300	Inventory
1310	Allowance for obsolete inventy
1380	Inventory (do not sell)
1390	Inventory (in transit)
1400	Prepaid liability insurance
1410	Prepaid property taxes
1420	Prepaid auto insurance
1430	Prepaid property insurance
1440	Prepaid D & O isurance
1450	Prepaid tuition
1490	Other prepaid items
1510	Investment - Shanghai Darco
1520	Investment - Darco Kentucky
1550	Note receivable Darco (Europe)
1560	Note receivable - DITSL
1600	Equipment
1601	Accum. depr. - equipment
1605	Automobile
1606	Accum. depr. - automobile
1610	Molds
1611	Accum. depr. - molds
1620	Leasehold improvements
1621	Accum. depr. - Leasehold impr.
1630	Property
1631	Accum. depr. - property
1640	Land
1800	Patents
1801	Accum. amort. - patents
1810	Trademarks
1811	Accum. amort - trademarks
1820	Rights to sole distributorship
1821	Accum. amort. - rights
1900	Deposit - Workers' Comp.
1905	Deposit - UPS
1950	Deferred tax asset
1960	Deposit - Express Mail
1980	Deposit - Postage By Phone
2000	Accounts payable
2130	Germany Seminar Fee payable
2200	Commission payable
2210	Contribution payable
2220	AirCast royalty payable
2230	401(k) accrued and withheld
2240	Accrued pension contribution
2250	Accrued bonuses
2350	FICA accrued and withheld
2352	Medicare accrued and withheld
2354	Federal income tax withheld
2356	FUTA accrued
2360	WV SUTA accrued
2362	WV workers' comp accrued
2364	WV income tax withheld
2366	OH income tax withheld
2367	MA income tax withheld
2368	City user fee withheld
2369	City of Twinsburg fee withheld
2370	Accrued WV sales tax
2390	Accrued interest payable
2400	Payroll savings withheld
2410	Note payable - Bank One
2460	Note payable - HDD
2461	Note payable - LGD
2462	Note payable - AMP
2463	Note payable - HDDII
2464	Note payable - ADG
2465	Note payable - BDU
2466	Note payable - SDS
2467	Note payable - LDH
2468	Note payable - MWD
2469	Note payable - HDD Trust #1
2470	Note payable - LGD Trust #1
2500	Note Payable - Jerome
2800	Common stock
2810	Paid in Capital
2840	Year-to-date net income
2841	Year-to-date net inc (distr)
2850	Retained earnings
2860	Unrealized Gain/Loss on M.S.
2901	AAA - H. Darrel Darby
2902	AAA - Laura G. Darby
2903	AAA - A. Michael Perry
2904	AAA - H. Darrel Darby, II
2905	AAA - Ann Darby Getty
2906	AAA - Beth Darby Upton
2907	AAA - Sandra Darby Smith
2908	AAA - Linette Darby Heydinger
2909	AAA - Michael W. Darby
2910	AAA - HDD Trust #1
2911	AAA - LGD Trust #1
2990	Liquidation of subsidary
3000	Sales
3100	Refunds given
3200	Discounts given
3300	Rebates and penalties
4000	Cost of goods sold
4050	Physical inventory adjustments
4100	Obsolete & defective inventory
5000	Salaries and wages
5002	Tuition
5005	Officers salaries
5007	Temporary help
5010	Payroll taxes
5100	Health insurance expense
5101	Officers fringe charge-back
5200	Disability Insurance
5500	401(k) matching expense
5550	Pension contribution expense
5560	Pension fund management exp
6000	Commission expense
6005	Contract labor expense
6100	Office supplies expense
6105	Dues and subscription expense
6110	Postage expense
6120	Telephone expense
6125	Utilities expense
6130	Rent expense
6135	Equipment leasing expense
6140	Repairs and maintenance exp.
6200	Warehouse supplies expense
6205	Out-going freight expense
6300	Travel expense
6305	Convention expense
6310	Meals and entertainment
6315	Samples expense
6320	Magazine and co-op advertising
6325	Mailings and Literature exp.
6330	Gifts and promotional expense
6500	Property tax expense
6505	WV business franchise tax exp.
6510	Liability insurance expense
6520	Property insurance expense
6530	D & O insurance expense
6545	Miscellaneous taxes expense
6700	Legal expense
6705	Accounting expense
6710	Management consulting fees
6715	Training and seminars expense
6720	Bank charges expense
6730	Merchant collection fees
6900	Bad debts expense
6905	Research and development exp.
6910	Contributions expense
6915	Service contracts expense
6930	Amortization expense
6935	Depreciation expense
6940	Royalty expense
6945	Miscellaneous expense
8000	Interest income
8010	Dividend income
8100	Income from foreign subsidiary
8200	Discounts taken
8300	Gain on disposition of assets
8400	Gain on extinguishment of debt
8900	Other income
8950	Realized gain/(loss) on m.s.
9000	Interest expense
9010	Interest on building loan
9100	Letter of credit fee expense
9200	Loss on disposition of assets
9210	Loss on disposition of sub
9300	Severence pay
9900	Other expense
9999	E R R O R Account