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<body><table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td> <blockquote> <blockquote> <blockquote> <p align="center"></p> </blockquote> </blockquote> </blockquote> </td></tr></table><table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td valign="top" width="1%"> <p><font size="2" color="#000080"><strong><a href="http://www.etassoc.com/what-is-the-cash-basis.html" style="color: rgb(0,0,128)"><u>Home</u></a>       </strong></font></p> <p><font size="2" color="#000080"><strong><u><a href="http://www.etassoc.com/finance-and-accounting.html" style="color: rgb(0,0,128)">Mission Statement</a></u></strong></font></p> <p><font size="2" color="#000080"><strong><a href="" style="color: rgb(0,0,128)"><u>Directions</u></a></strong></font></p> <p><font size="2" color="#000080"><strong><u><a href="http://www.etassoc.com/it-audit-explained.html" style="color: rgb(0,0,128)">History</a></u></strong></font></p> <p><font size="2" color="#000080"><strong><u><a href="http://www.etassoc.com/cost-accounting-12eaccounting.html" style="color: rgb(0,0,128)">Products</a></u></strong></font></p> <p><a href="" style="color: rgb(0,0,128)"><font size="2" color="#000080"><strong><u>Services</u></strong></font></a></p> <p><font size="2" color="#000080"><strong><a href="http://www.etassoc.com/manufacturing-company-cash.html" style="color: rgb(0,0,128)"><u>Seminars</u></a></strong></font></p> <p><a href="" style="color: rgb(0,0,128)"><font size="2" color="#000080"><strong><u>Training</u></strong></font></a></p> <p><font size="2" color="#000080"><strong><a href="http://www.etassoc.com/mas-90-accounting-software.html" style="color: rgb(0,0,128)"><u>Useful Links</u></a></strong></font></p> <p><font size="2" color="#000080"><strong><a href="" style="color: rgb(0,0,128)"><u>What's New</u></a></strong></font></p> <p><a href="http://www.etassoc.com/mcgraw-hill--mortgage.html" style="color: rgb(0,0,128)"><font size="2" color="#000080"><strong><u>Search</u></strong></font></a></p> <p><font size="2" color="#000080"><strong><a href="" style="color: rgb(0,0,128)">Site Map</a></strong></font> </p> </td><td valign="top" width="24"></td><td valign="top"> </td></tr></table><table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td> <blockquote> <p align="center">                <applet code="fphover.class" codebase="_fpclass/" width="120" height="24"> <param name="text" value="Contact ETA Now"> <param name="color" value="#C8331E"> <param name="hovercolor" value="#FFFFFF"> <param name="effect" value="glow"> <param name="url" value="mailto:contact@etassoc.com" valuetype="ref"> <param name="font" value="Dialog"> <param name="fontstyle" value="regular"> <param name="fontsize" value="14"> </applet>   <applet code="fphover.class" codebase="_fpclass/" width="120" height="24"> <param name="text" value="Home"> <param name="color" value="#000080"> <param name="hovercolor" value="#0000FF"> <param name="textcolor" value="#FFFFFF"> <param name="effect" value="glow"> <param name="url" value="http://www.etassoc.com" valuetype="ref"> </applet> </p> </blockquote> <blockquote> <blockquote> <blockquote> <h6 align="center"><font size="3" color="#0000FF">               1304 Southpoint Boulevard, Suite 200</font></h6> </blockquote> <h6 align="center"><font size="3" color="#0000FF">           Petaluma, CA 94954</font></h6> <h6 align="center"><font size="3" color="#0000FF">          707-762-1225</font></h6> <h6 align="center"><font size="3" color="#0000FF">         415-459-1242</font></h6> </blockquote> </blockquote> <h5 align="center"><font face="Arial" size="1">                <a href="mailto:contact@etassoc.com" style="color: rgb(0,0,255)">contact@etassoc.com</a></font></h5> <h5 align="center"><font face="Arial" size="1">Copyright © 2000 ETA Accounting Software Specialists.  All rights reserved</font></h5> <h5 align="center"><font face="Arial" size="1">Last revised: May 01, 2000</font></h5> <p align="center"> </p> <p align="center"><font size="1"><img src="http://www.etassoc.com/-vti-bin/fpcount.exe/?page=-borders/bottom.htm|image=3" alt="Hit Counter"></font></p> </td></tr></table></body>