Can you help me develop an audit program that could be used to test the sales discount account for unrecorded sales discounts on the attached case.

ISSUES IN ACCOUNTING EDUCATION Vol. 28, No. 1 2013 pp. 173-179 American Accounting Association DOI: 10.2308/iace-50300 Old Main Manufacturing: The Case of Unrecorded Sales Discounts David Peaden and Nathaniel M. Stephens ABSTRACT: The purpose of this case is to provide auditing students with an opportunity for applied learning in a realistic audit setting. The objectives of the case are: (1) to introduce students to the applied use of audit documentation, including the audit program and work papers; (2) to provide students with greater understanding of how various company records can be used by the auditor in his/her audit tests; (3) to demonstrate how the concept of materiality relates to the financial statement audit; and (4) to reinforce the importance of technical writing skills to effective and efficient communication of audit information. The case involves little class time, and students can complete the case in a very reasonable amount of time outside of class. Feedback from students has been very positive. Keywords: unrecorded sales discounts; completeness; audit case; audit work papers. INTRODUCTION Y ou are a recent graduate from a highly respected accounting program and have been working for a CPA rm for about four months. As you have been involved on some ''real-world'' audits in the recent months, you are realizing even more how important strong internal controls are to preventing and detecting misstatements in the nancial statements. Your rm audits many public companies, so you have had an opportunity to apply your understanding of the COSO framework in conducting internal control audits (COSO 1992). You are also starting to understand in greater depth how important analytical procedures and the risk assessment process are in planning the audit (PCAOB 2010). You are currently on an engagement team that is auditing the nancial statements of Old Main Manufacturing, a ship parts manufacturer headquartered in Alaska. Despite your disinterest for traveling in general, you have enjoyed the opportunity to travel to Alaska as part of this audit engagement. Your supervisor, Karen Dent, is an extremely bright and dedicated auditor. While she David Peaden is an audit staff member at Hansen, Barnett, & Maxwell, P.C., and Nathaniel M. Stephens is an Assistant Professor at Utah State University. We appreciate helpful feedback provided by participants at the AAA Western Region Meeting and by James Hansen, Greg Headlee, Matt Porter, Chad Simon, the editor and associate editor, and two anonymous referees. We also appreciate research assistance from Jake Reed in the development of this case. All errors are our own. Supplemental materials can be accessed by clicking the link in Appendix A. Published Online: September 2012 173 Peaden and Stephens 174 expects hard work and a high level of performance from you, she is also very willing to help as you develop your auditing skills. As you are wrapping up your audit of Old Main's cash, you receive the following email from Karen requesting that you perform the audit of Old Main's sales discounts account: I am writing regarding our ongoing audit of Old Main Manufacturing. During preliminary analytical review of Old Main's nancial statements, we discovered that the sales discounts as a percentage of sales ratio has been declining over time without an adequate explanation from management. In addition, the internal control walk-through has suggested that controls over the recording of cash receipts are relatively weak. Therefore, part of the audit program this year will be to perform substantive tests of sales discounts. I would like you to perform the testing of this account as soon as you complete your audit of cash. Please prepare a draft audit program that outlines the steps that you need to take to complete the audit of sales discounts. Posted online is a spreadsheet that includes work papers from last year's audit of sales discounts. Please use this template for your currentyear audit. Feel free to add or delete any extra lines, and make sure to edit the notes to describe the process you used to test the account. You will nd the work papers, client's sales journal and cash receipts journal, and the client's invoices online. Remember to initial and date the audit program as you complete each step. It is essential that you complete this portion of the audit in a timely manner so we don't get behind. Thanks, Karen Upon reading the email you begin to scratch your head in confusion, as you have never audited the sales discounts account before. You realize that your audit of cash is nearly complete, and that you will need to begin the audit of sales discounts later today. Instructions and Deliverables Step 1: 1. Develop an audit program that could be used to test the sales discount account for unrecorded sales discounts. Step 2: 1. Follow the audit program to test the sales discounts account. 2. An Excel le that includes the prior-year work papers, Old Main's cash receipts journal and sales journal, and the invoices necessary for completing this audit of sales discounts is available (see Appendix A). 3. Complete the work papers provided by Karen, including any misstatements found in your testing as well as proposed adjusting journal entries to correct known misstatements. 4. Write a short memo to your supervisor, Karen, containing the following information: (a) Summarize your ndings. How many misstatements did you nd (if any)? (b) Which management assertion(s) are you concerned about for the sales discounts account? Explain whether there are any assertions relating to other nancial statement accounts that may be impacted by this/these misstatement(s). Issues in Accounting Education Volume 28, No. 1, 2013 Old Main Manufacturing: The Case of Unrecorded Sales Discounts 175 (c) Consider AU 350, Audit Sampling, paragraphs 0.26 and 0.27. What other factors should be considered before coming to a nal judgment regarding the fairness of the sales discount account? Based upon your testing, are you condent that the sales discount account is fairly stated? Explain. (d) What course of action should you take if you believe the sales discount account is not fairly stated based on the substantive testing you performed? (e) AU 316 (SAS 99) indicates that the auditor should ''ordinarily presume that there is a risk of material misstatement due to fraud relating to revenue recognition.'' Given this emphasis on considering fraud in revenue-related accounts, provide an example of a potential fraud that might be occurring that would result in unrecorded sales discounts. Be specic in hypothesizing what might be occurring. Also provide an example of a fraud that might result in an overstated sales discounts account (i.e., smaller net sales). 5. Deliverables: Completed audit program, work papers, and memo. REFERENCES Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control Integrated Framework. New York, NY: COSO. Public Company Accounting Oversight Board (PCAOB). 2010. Identifying and Assessing Risks of Material Misstatement. Auditing Standard No. 12. Washington, DC: PCAOB. APPENDIX A Old Main Manufacturing Case Materials: http://dx.doi.org/10.2308/iace-50300.s1 Issues in Accounting Education Volume 28, No. 1, 2013 Peaden and Stephens 176 CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCE Overview This audit case involves sales discount testing for a ctitious company, Old Main Manufacturing. The case is intentionally straightforward, with the tasks outlined quite clearly. We believe this is a realistic approach and similar to something a rst-year staff auditor might encounter. Students and other instructors have generally provided very positive feedback, a summary of which will be discussed later in this paper. Learning Objectives Our objectives in producing the case are: (1) to introduce students to the applied use of audit documentation, including the audit program and work papers; (2) to provide students with greater understanding of how various company records can be used by the auditor in his/her audit tests; (3) to demonstrate how the concept of materiality relates to the nancial statement audit; and (4) to reinforce the importance of technical writing skills to effective and efcient communication of audit information. We believe students are better able to understand the process of auditing as they have opportunities to apply the theory discussed in class and read in the textbook (Wright 2000). Thus, the rst three objectives relate to the application of various principles and methods typically taught in a course on nancial statement auditing. The rst learning objective focuses on the application of audit documentation, including the audit program and work papers. These documents are typically foreign to accounting students who have not previously been involved with an internship or other work experience. This case provides students with an opportunity to not only see, but to use these documents, so as to become more familiar with the types of documentation that might be used in a nancial statement audit. The second learning objective relates to the various company records that might be used in the course of the audit. Many students, particularly at the undergraduate level, have very limited experience with corporate accounting. Their understanding of the accounting processes and records is largely obtained from university courses in systems and accounting, or from limited exposure in an accounting-related job or internship. These courses focus primarily on the income statement, balance sheet, and statement of cash ows. For many students who have no relevant work experience, understanding the auditing process can be a daunting task. This case provides a demonstration of how company records other than the standard nancial statements might be used in obtaining audit evidence. The third learning objective relates to the application of the concept of materiality to the audit. In this case, students are required to compare projected misstatement with tolerable misstatement (the materiality threshold) and to form a conclusion regarding the fairness of the sales discount account. Students are also expected to describe the options available to the auditor if the account balance is not fairly stated. The fourth learning objective, related to technical writing skills, has been emphasized by research as well as by the public accounting profession as something that is vital to the success of accounting graduates (e.g., Estes 1979; Addams 1981; AAA 1986; Gingras 1987; Maupin and May 1993). Prior research has found that writing assignments enhance accounting students' writing skills (Mohrweis 1991). Hirsch and Collins (1988) argue that these skills are best taught within core accounting courses rather than being taught separately. Thus, this case incorporates a technical writing component that we feel provides a valuable opportunity for students to improve these skills through application. Issues in Accounting Education Volume 28, No. 1, 2013 Old Main Manufacturing: The Case of Unrecorded Sales Discounts 177 Implementation Guidance Because of the straightforward nature of this case and the opportunity it provides to discuss basic audit topics, we believe it is best used in an undergraduate auditing course. Generally, we have used the case as an out-of-class homework assignment during the time we are discussing the audit of the revenue cycle. The case can be offered as either an individual assignment or as a group assignment. Our approach has been to request that each student complete his/her own case, including the work papers and memo to be turned in for grading, but allow students to work with others. This approach allows the students to discuss the case with peers to work through anything that might be unclear to them. We also believe that group work most closely simulates the type of setting students will encounter as rst-year audit staff. The instructions and case requirements are included as part of the case. The instructions are divided into two parts. Part 1 asks students to develop an audit program that could be used to test the sales discounts account for unrecorded sales discounts. This part of the case should be completed by students prior to assigning the rest of the case. Instructors should consider providing class time to discuss the suggested approaches to testing this account, and then should consider whether to assign students to use the audit program included in Appendix A in the Teaching Notes or something very similar so as to standardize the audit program before proceeding with the rest of the case. This audit program could be provided in hard-copy form or electronic form, but should be separated from the rest of the Teaching Notes before being shared with students. The audit program in Appendix A of the Teaching Notes is specic in outlining the steps students should take to complete the audit of sales discounts. Students have generally been able to complete this case without additional guidance from the professor. As one instructor who assigned the case commented, ''I was impressed at how the students were able to complete the case without much guidance from me.'' We provide all necessary documents (the Excel le containing the audit work papers, the cash receipts journal and sales journal, and 63 client invoices) for the students (see Appendix A). The Excel le contains audit work papers with some formulas to assist students in tracking unrecorded sales discounts and is therefore provided electronically. Posting invoices on the Internet allows students to only download those invoices that need investigation after reviewing the cash receipts and sales journals. Evidence of Classroom Validation We surveyed students from six different sections of undergraduate auditing courses taught by faculty members at four different universities over two semesters following their completion of the case. The survey contained open-ended questions as well as statements that required students to circle a response on a Likert scale from 1-10 (with 1 representing ''strongly disagree'' and 10 representing ''strongly agree''), indicating agreement/disagreement with a number of statements about the case. Students have generally provided positive feedback about this instructional resource. Table 1 provides a summary of the feedback we have received from students about this case.1 The number of respondents is indicated next to each statement to which they expressed agreement/disagreement and varies because not every student answered every question. In addition, 1 One observation was dropped since the student circled mostly 1s, 2s, and 3s, but in the open-ended questions provided only positive feedback about the case. We interpreted this as suggesting that the student circled low numbers thinking he/she was providing positive feedback, but dropped it from the analysis since we cannot be sure. Issues in Accounting Education Volume 28, No. 1, 2013 Peaden and Stephens 178 TABLE 1 Student Feedbacka Mean Median Min. Max. Std. Dev. This case helped me better understand how to use work papers in an audit as well as the importance of documentation of audit work. (n 152) This case helped me better understand how to use clients' nancial documents to audit account balances. (n 152) This case helped me better understand how the concept of materiality applies to the nancial statement audit. (n 125) This case helped me better understand how information is communicated to superiors through technical memos. (n 123) This case helped me better understand how to test management's assertions regarding the nancial statements. (n 151) This case helped me better understand one way to audit the sales discount account. (n 152) After this case I felt I had a better understanding of what an auditor does. (n 152) This case was interesting to me and I enjoyed it more than a typical audit homework assignment. (n 152) This case helped me in applying the information I have been learning in this class. (n 152) a 8.45 9.0 1 10 1.48 8.68 9.0 1 10 1.48 8.29 8.0 2 10 1.86 7.45 8.0 1 10 2.23 7.73 8.0 1 10 1.87 9.00 9.0 2 10 1.33 8.53 9.0 2 10 1.53 8.45 9.0 1 10 2.05 8.58 9.0 2 10 1.53 The scale for these questions is from 1-10, where 1 ''strongly disagree'' and 10 ''strongly agree.'' the last two statements were added after one group of student responses had been collected, so the sample size for those two statements is smaller than the previous seven. The mean response for each statement was greater than 7.4 (median 8.0 or above) on a tenpoint scale, suggesting the students felt the case was very helpful in improving their understanding of the auditing process. We interpret these positive responses as evidence that our learning objectives for this case are being met. Feedback related to the four learning objectives stated previously suggests the case is effective in helping to achieve those objectives. The four learning objectives of the case are: (1) to introduce students to the applied use of audit documentation, including the audit program and work papers; (2) to provide students with greater understanding of how various company records can be used by the auditor in his/her audit tests; (3) to demonstrate how the concept of materiality relates to the nancial statement audit; and (4) to reinforce the importance of technical writing skills to effective and efcient communication of audit information. The rst four statements listed in Table 1 are our measures of the effectiveness of the case in achieving the four learning objectives. The mean response to the survey statement relating to the rst objective is 8.45 (median of 9.0); for the second objective, the mean response is 8.68 (median of 9.0); for the third objective, the mean response is 8.29 (median of 8.0); and for the fourth objective, the mean response is 7.45 (median of 8.0) on a ten-point scale. We believe these positive responses from students provide evidence of the effectiveness of the case at helping students learn the topics discussed in the learning objectives. Issues in Accounting Education Volume 28, No. 1, 2013 Old Main Manufacturing: The Case of Unrecorded Sales Discounts 179 We asked open-ended questions to allow students to provide greater depth regarding their perception of the audit case. One question asked students to list the top three things they learned from completing the case. Common responses indicate that they had a better understanding of the following: (1) how to use client documents other than the nancial statements themselves to perform audit procedures, (2) how to document audit work performed, (3) how important it is for an auditor to pay attention to detail, and (4) the time it takes to be thorough in the audit. Another question asked students to suggest any changes they felt would improve the case. Interestingly, students were split between those who would like the case to be more difcult and involve fewer instructor-provided formulas for calculating estimates (projecting misstatement, etc.), and those who would like the case to be simpler, with better instructions and less time consuming. We interpret these mixed responses to suggest that the difculty level of the case is about right. Feedback from the ''Time to Complete'' column in the audit program indicates that the students who were asked to complete this section took an average of approximately 60 minutes, with the maximum amount spent being on 1 hour and 40 minutes. In addition, feedback from other instructors and practitioners has been quite positive. After reviewing the case, a senior manager at a large CPA rm commented, ''I think this is a great example.'' Instructors who used the case made comments such as, ''I liked the case because it gave students the opportunity to apply the principles we had been learning in class.'' Other comments focused on the comprehensive nature of the case, with one instructor noting, ''Students were able to see workpapers, audit procedures, tickmarks, materiality, and sampling in the same assignment.'' TEACHING NOTES Teaching Notes are available only to full-member subscribers to Issues in Accounting Education through the American Accounting Association's electronic publications system at http:// aaapubs.org/. Full-member subscribers should use their usernames and passwords for entry into the system where the Teaching Notes can be reviewed and printed. Please do not make the Teaching Notes available to students or post them on websites. If you are a full member of AAA with a subscription to Issues in Accounting Education and have any trouble accessing this material, then please contact the AAA headquarters ofce at info@ aaahq.org or (941) 921-7747. REFERENCES Addams, H. L. 1981. Should the Big 8 teach communication skills? Management Accounting (May): 37-40. American Accounting Association (AAA). 1986. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education (Spring): 168-195. Estes, R. 1979. The profession's changing horizons: A survey of practitioners on the present and future importance of selected knowledge and skills. The International Journal of Accounting Education and Research (Spring): 47-70. Gingras, R. T. 1987. Writing and the certied public accountant. Journal of Accounting Education 5 (1): 127-133. Hirsch, M. L. Jr., and J. D. Collins. 1988. An integrated approach to communication skills in an accounting curriculum. Journal of Accounting Education 6 (1): 15-31. Maupin, R. J., and C. A. May. 1993. Communication for accounting students. International Journal of Educational Management 7 (3): 30-38. Mohrweis, L. C. 1991. The impact of writing assignments on accounting students' writing skills. Journal of Accounting Education 9 (2): 309-325. Wright, M. C. 2000. Getting more out of less: The benets of short-term experiential learning in undergraduate sociology courses. Teaching Sociology 28 (2): 116-126. Issues in Accounting Education Volume 28, No. 1, 2013 INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/11/2010 Invoice #: 100669 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 568 Shipping Point 2/10, Net 45 1/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/13/2010 Invoice #: 100690 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 3445 Shipping Point 2/10, Net 45 1/12/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 300 Z-8 Z-8 Sacrificial Anode 49.99 14,997.00 275 M-8 M-8 Sacrificial Anode 42.99 11,822.25 325 M-5 M-5 Sacrificial Anode 25.99 8,446.75 TOTAL 35,266.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/14/2010 Invoice #: 100701 BILL TO: SHIP TO PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1742 Shipping Point 2/10, Net 45 1/13/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 750 Z-5 Z-5 Sacrificial Anode 29.99 22,492.50 150 A-5 A-5 Sacrificial Anode 34.99 5,248.50 300 M-8 M-8 Sacrificial Anode 42.99 12,897.00 500 M-5 M-5 Sacrificial Anode 25.99 12,995.00 TOTAL 78,628.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/20/2010 Invoice #: 100754 BILL TO: SHIP TO Lakeshore Industries 2500 Commercial St. San Francisco, CA 94106 (415) - 824-6489 M0302 Lakeshore Industries 2500 Commercial St. San Francisco, CA 94106 (415) - 824-6489 M0302 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 15648 Shipping Point 2/10, Net 45 1/19/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 150 Z-8 Z-8 Sacrificial Anode 49.99 7,498.50 105 Z-5 Z-5 Sacrificial Anode 29.99 3,148.95 TOTAL 10,647.45 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/21/2010 Invoice #: 100763 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1921 Shipping Point 2/10, Net 45 1/20/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 100 Z-8 Z-8 Sacrificial Anode 49.99 4,999.00 115 Z-5 Z-5 Sacrificial Anode 29.99 3,448.85 TOTAL 8,447.85 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 1/26/2010 Invoice #: 100792 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 254687 Shipping Point 2/10, Net 45 1/25/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-5 Z-5 Sacrificial Anode 29.99 14,995.00 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 400 A-8 A-8 Sacrificial Anode 56.99 22,796.00 425 A-5 A-5 Sacrificial Anode 34.99 14,870.75 TOTAL 77,656.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/8/2010 Invoice #: 100825 BILL TO: SHIP TO Lakeshore Industries 2501 Commercial St. San Francisco, CA 94107 (415) - 824-6490 M0303 Lakeshore Industries 2501 Commercial St. San Francisco, CA 94107 (415) - 824-6490 M0303 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 16101 Shipping Point 2/10, Net 45 2/5/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 100 M-8 M-8 Sacrificial Anode 42.99 4,299.00 160 M-5 M-5 Sacrificial Anode 25.99 4,158.40 75 Z-5 Z-5 Sacrificial Anode 29.99 2,249.25 TOTAL 10,706.65 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/9/2010 Invoice #: 100832 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 582 Shipping Point 2/10, Net 45 2/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/11/2010 Invoice #: 100836 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1998 Shipping Point 2/10, Net 45 2/10/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 100 M-8 M-8 Sacrificial Anode 42.99 4,299.00 125 M-5 M-5 Sacrificial Anode 25.99 3,248.75 75 Z-5 Z-5 Sacrificial Anode 29.99 2,249.25 TOTAL 9,797.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/15/2010 Invoice #: 100840 BILL TO: SHIP TO Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1067 Shipping Point 2/10, Net 45 2/12/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 500 M-8 M-8 Sacrificial Anode 42.99 21,495.00 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 74,985.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/23/2010 Invoice #: 100851 BILL TO: SHIP TO Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 8645 Shipping Point 2/10, Net 45 2/22/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 750 Z-5 Z-5 Sacrificial Anode 29.99 22,492.50 600 A-5 A-5 Sacrificial Anode 34.99 20,994.00 400 A-8 A-8 Sacrificial Anode 56.99 22,796.00 350 M-8 M-8 Sacrificial Anode 42.99 15,046.50 650 M-5 M-5 Sacrificial Anode 25.99 16,893.50 TOTAL 123,217.50 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 2/24/2010 Invoice #: 100857 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 254924 Shipping Point 2/10, Net 45 2/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 350 A-8 A-8 Sacrificial Anode 56.99 19,946.50 400 A-5 A-5 Sacrificial Anode 34.99 13,996.00 475 Z-5 Z-5 Sacrificial Anode 29.99 14,245.25 TOTAL 48,187.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 3/9/2010 Invoice #: 100886 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 594 Shipping Point 2/10, Net 45 3/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 3/15/2010 Invoice #: 100890 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 3562 Shipping Point 2/10, Net 45 3/12/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 90 A-8 A-8 Sacrificial Anode 56.99 5,129.10 350 Z-8 Z-8 Sacrificial Anode 49.99 17,496.50 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 TOTAL 33,373.10 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 3/24/2010 Invoice #: 100926 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 255236 Shipping Point 2/10, Net 45 3/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 400 A-8 A-8 Sacrificial Anode 56.99 22,796.00 450 A-5 A-5 Sacrificial Anode 34.99 15,745.50 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 525 Z-5 Z-5 Sacrificial Anode 29.99 15,744.75 TOTAL 79,281.25 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 3/30/2010 Invoice #: 100973 BILL TO: SHIP TO Canadien Shores LP 215 Esplande North Vancouver, British Columbia V6C 2Y9 (604) - 687-2314 M0290 Canadien Shores LP 215 Esplande North Vancouver, British Columbia V6C 2Y9 (604) - 687-2314 M0290 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 100114 Shipping Point 2/10, Net 45 3/29/2010 QTY M-8 DESCRIPTION M-8 Sacrificial Anode Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative UNIT PRICE EXTENDED PRICE 42.99 51,588.00 TOTAL 1200 PRODUCT # 51,588.00 INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 4/6/2010 Invoice #: 101002 BILL TO: SHIP TO Lakeshore Industries 2502 Commercial St. San Francisco, CA 94108 (415) - 824-6491 M0304 Lakeshore Industries 2502 Commercial St. San Francisco, CA 94108 (415) - 824-6491 M0304 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 16987 Shipping Point 2/10, Net 45 4/5/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 60 A-8 A-8 Sacrificial Anode 56.99 3,419.40 45 A-5 A-5 Sacrificial Anode 34.99 1,574.55 120 Z-8 Z-8 Sacrificial Anode 49.99 5,998.80 90 Z-5 Z-5 Sacrificial Anode 29.99 2,699.10 TOTAL 13,691.85 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 4/7/2010 Invoice #: 101031 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2061 Shipping Point 2/10, Net 45 4/6/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 60 A-8 A-8 Sacrificial Anode 56.99 3,419.40 45 A-5 A-5 Sacrificial Anode 34.99 1,574.55 112 Z-8 Z-8 Sacrificial Anode 49.99 5,598.88 78 Z-5 Z-5 Sacrificial Anode 29.99 2,339.22 TOTAL 12,932.05 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 4/9/2010 Invoice #: 101052 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 609 Shipping Point 2/10, Net 45 4/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 4/15/2010 Invoice #: 101111 BILL TO: SHIP TO Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1159 Shipping Point 2/10, Net 45 4/14/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 500 M-8 M-8 Sacrificial Anode 42.99 21,495.00 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 74,985.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 4/26/2010 Invoice #: 101187 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 255619 Shipping Point 2/10, Net 45 4/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 450 Z-5 Z-5 Sacrificial Anode 29.99 13,495.50 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 450 A-5 A-5 Sacrificial Anode 34.99 15,745.50 TOTAL 54,236.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 5/11/2010 Invoice #: 101301 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 614 Shipping Point 2/10, Net 45 5/10/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 5/17/2010 Invoice #: 101364 BILL TO: SHIP TO PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1921 Shipping Point 2/10, Net 45 5/14/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 100 A-8 A-8 Sacrificial Anode 56.99 5,699.00 400 Z-8 Z-8 Sacrificial Anode 49.99 19,996.00 650 Z-5 Z-5 Sacrificial Anode 29.99 19,493.50 500 M-5 M-5 Sacrificial Anode 25.99 12,995.00 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 TOTAL 68,931.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 5/20/2010 Invoice #: 101383 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 3691 Shipping Point 2/10, Net 45 5/19/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 200 A-5 A-5 Sacrificial Anode 34.99 6,998.00 375 M-5 M-5 Sacrificial Anode 25.99 9,746.25 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 TOTAL 27,491.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 5/25/2010 Invoice #: 101402 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 255989 Shipping Point 2/10, Net 45 5/24/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 450 Z-8 Z-8 Sacrificial Anode 49.99 22,495.50 500 Z-5 Z-5 Sacrificial Anode 29.99 14,995.00 425 A-5 A-5 Sacrificial Anode 34.99 14,870.75 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 82,281.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/2/2010 Invoice #: 101437 BILL TO: SHIP TO Lakeshore Industries 2503 Commercial St. San Francisco, CA 94109 (415) - 824-6492 M0305 Lakeshore Industries 2503 Commercial St. San Francisco, CA 94109 (415) - 824-6492 M0305 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 17786 Shipping Point 2/10, Net 45 6/1/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 75 Z-5 Z-5 Sacrificial Anode 29.99 2,249.25 90 M-8 M-8 Sacrificial Anode 42.99 3,869.10 TOTAL 6,118.35 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/3/2010 Invoice #: 101439 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2132 Shipping Point 2/10, Net 45 6/2/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 75 Z-5 Z-5 Sacrificial Anode 29.99 2,249.25 85 M-8 M-8 Sacrificial Anode 42.99 3,654.15 TOTAL 5,903.40 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/4/2010 Invoice #: 101440 BILL TO: SHIP TO Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 8812 Shipping Point 2/10, Net 45 6/3/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 400 A-8 A-8 Sacrificial Anode 56.99 22,796.00 600 A-5 A-5 Sacrificial Anode 34.99 20,994.00 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 750 Z-5 Z-5 Sacrificial Anode 29.99 22,492.50 675 M-5 M-5 Sacrificial Anode 25.99 17,543.25 375 M-8 M-8 Sacrificial Anode 42.99 16,121.25 TOTAL 124,942.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/9/2010 Invoice #: 101453 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 629 Shipping Point 2/10, Net 45 6/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/21/2010 Invoice #: 101542 BILL TO: SHIP TO Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1263 Shipping Point 2/10, Net 45 6/18/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 500 M-8 M-8 Sacrificial Anode 42.99 21,495.00 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 74,985.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 6/24/2010 Invoice #: 101577 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 256301 Shipping Point 2/10, Net 45 6/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-5 Z-5 Sacrificial Anode 29.99 14,995.00 525 Z-8 Z-8 Sacrificial Anode 49.99 26,244.75 400 A-5 A-5 Sacrificial Anode 34.99 13,996.00 TOTAL 55,235.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 7/9/2010 Invoice #: 101621 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 644 Shipping Point 2/10, Net 45 7/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 7/16/2010 Invoice #: 101652 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 3810 Shipping Point 2/10, Net 45 7/15/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 175 A-5 A-5 Sacrificial Anode 34.99 6,123.25 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 450 Z-8 Z-8 Sacrificial Anode 49.99 22,495.50 TOTAL 39,366.25 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 7/26/2010 Invoice #: 101792 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 256587 Shipping Point 2/10, Net 45 7/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 450 Z-8 Z-8 Sacrificial Anode 49.99 22,495.50 525 Z-5 Z-5 Sacrificial Anode 29.99 15,744.75 450 A-5 A-5 Sacrificial Anode 34.99 15,745.50 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 82,480.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 8/10/2010 Invoice #: 101887 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 659 Shipping Point 2/10, Net 45 8/9/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 8/11/2010 Invoice #: 101899 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2200 Shipping Point 2/10, Net 45 8/10/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 140 Z-8 Z-8 Sacrificial Anode 49.99 6,998.60 115 M-5 M-5 Sacrificial Anode 25.99 2,988.85 40 A-5 A-5 Sacrificial Anode 34.99 1,399.60 40 A-8 A-8 Sacrificial Anode 56.99 2,279.60 TOTAL 13,666.65 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 8/12/2010 Invoice #: 101912 BILL TO: SHIP TO Lakeshore Industries 2504 Commercial St. San Francisco, CA 94110 (415) - 824-6493 M0306 Lakeshore Industries 2504 Commercial St. San Francisco, CA 94110 (415) - 824-6493 M0306 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 18512 Shipping Point 2/10, Net 45 8/11/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 150 Z-8 Z-8 Sacrificial Anode 49.99 7,498.50 120 M-5 M-5 Sacrificial Anode 25.99 3,118.80 45 A-5 A-5 Sacrificial Anode 34.99 1,574.55 60 A-8 A-8 Sacrificial Anode 56.99 3,419.40 TOTAL 15,611.25 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 8/23/2010 Invoice #: 101987 BILL TO: SHIP TO Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1357 Shipping Point 2/10, Net 45 8/20/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 500 M-8 M-8 Sacrificial Anode 42.99 21,495.00 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 74,985.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 8/26/2010 Invoice #: 102001 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 256856 Shipping Point 2/10, Net 45 8/25/2010 QTY Z-8 DESCRIPTION Z-8 Sacrificial Anode Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative UNIT PRICE EXTENDED PRICE 49.99 29,994.00 TOTAL 600 PRODUCT # 29,994.00 INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 9/9/2010 Invoice #: 102098 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 672 Shipping Point 2/10, Net 45 9/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 9/13/2010 Invoice #: 102113 BILL TO: SHIP TO PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2145 Shipping Point 2/10, Net 45 9/10/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 200 A-5 A-5 Sacrificial Anode 34.99 6,998.00 500 M-5 M-5 Sacrificial Anode 25.99 12,995.00 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 700 Z-5 Z-5 Sacrificial Anode 29.99 20,993.00 450 Z-8 Z-8 Sacrificial Anode 49.99 22,495.50 TOTAL 74,229.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 9/14/2010 Invoice #: 102120 BILL TO: SHIP TO Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 Coastline Manufacturing 90121 Westlake Ave Seattle, WA 98109 (206) - 545-3000 M0187 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 9112 Shipping Point 2/10, Net 45 9/13/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 625 A-5 A-5 Sacrificial Anode 34.99 21,868.75 400 A-8 A-8 Sacrificial Anode 56.99 22,796.00 650 M-5 M-5 Sacrificial Anode 25.99 16,893.50 350 M-8 M-8 Sacrificial Anode 42.99 15,046.50 700 Z-5 Z-5 Sacrificial Anode 29.99 20,993.00 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 TOTAL 122,592.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 9/20/2010 Invoice #: 102158 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 3941 Shipping Point 2/10, Net 45 9/17/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 400 Z-8 Z-8 Sacrificial Anode 49.99 19,996.00 150 A-5 A-5 Sacrificial Anode 34.99 5,248.50 275 M-8 M-8 Sacrificial Anode 42.99 11,822.25 TOTAL 37,066.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 9/24/2010 Invoice #: 102234 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 257134 Shipping Point 2/10, Net 45 9/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-5 Z-5 Sacrificial Anode 29.99 14,995.00 425 A-5 A-5 Sacrificial Anode 34.99 14,870.75 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 58,360.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 10/5/2010 Invoice #: 102301 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2267 Shipping Point 2/10, Net 45 10/4/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 125 Z-5 Z-5 Sacrificial Anode 29.99 3,748.75 95 Z-8 Z-8 Sacrificial Anode 49.99 4,749.05 TOTAL 8,497.80 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 10/8/2010 Invoice #: 102346 BILL TO: SHIP TO Lakeshore Industries 2505 Commercial St. San Francisco, CA 94111 (415) - 824-6494 M0307 Lakeshore Industries 2505 Commercial St. San Francisco, CA 94111 (415) - 824-6494 M0307 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 19124 Shipping Point 2/10, Net 45 10/7/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 175 Z-5 Z-5 Sacrificial Anode 29.99 5,248.25 100 Z-8 Z-8 Sacrificial Anode 49.99 4,999.00 TOTAL 10,247.25 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 10/11/2010 Invoice #: 102367 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 687 Shipping Point 2/10, Net 45 10/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 10/19/2010 Invoice #: 102375 BILL TO: SHIP TO Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 Hilliard Industries 589 Talbot St. San Diego, CA 92111 (858) - 200-6548 M0240 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 1471 Shipping Point 2/10, Net 45 10/18/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 500 Z-8 Z-8 Sacrificial Anode 49.99 24,995.00 500 M-8 M-8 Sacrificial Anode 42.99 21,495.00 500 A-8 A-8 Sacrificial Anode 56.99 28,495.00 TOTAL 74,985.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 10/26/2010 Invoice #: 102399 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 257378 Shipping Point 2/10, Net 45 10/25/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 475 Z-5 Z-5 Sacrificial Anode 29.99 14,245.25 475 Z-8 Z-8 Sacrificial Anode 49.99 23,745.25 TOTAL 67,910.25 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/9/2010 Invoice #: 102458 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 702 Shipping Point 2/10, Net 45 11/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/17/2010 Invoice #: 102477 BILL TO: SHIP TO Canadien Shores LP 215 Esplande North Vancouver, British Columbia V6C 2Y9 (604) - 687-2314 M0290 Canadien Shores LP 215 Esplande North Vancouver, British Columbia V6C 2Y9 (604) - 687-2314 M0290 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 101245 Shipping Point 2/10, Net 45 11/16/2010 QTY M-8 DESCRIPTION M-8 Sacrificial Anode Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative UNIT PRICE EXTENDED PRICE 42.99 51,588.00 TOTAL 1200 PRODUCT # 51,588.00 INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/19/2010 Invoice #: 102486 BILL TO: SHIP TO Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 Sanders, LLC 1301 Industrial Canal Rd. Texas City, TX 77590 (409) - 945-4451 M0318 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 4062 Shipping Point 2/10, Net 45 11/18/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 100 A-8 A-8 Sacrificial Anode 56.99 5,699.00 400 Z-8 Z-8 Sacrificial Anode 49.99 19,996.00 250 M-8 M-8 Sacrificial Anode 42.99 10,747.50 TOTAL 36,442.50 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/24/2010 Invoice #: 102500 BILL TO: SHIP TO Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 Superior Aluminum and Steel 6161 Seagate Ave. Wilmington, NC 28406 (910) - 210-9825 M0090 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 257615 Shipping Point 2/10, Net 45 11/23/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 525 Z-8 Z-8 Sacrificial Anode 49.99 26,244.75 500 Z-5 Z-5 Sacrificial Anode 29.99 14,995.00 500 A-5 A-5 Sacrificial Anode 34.99 17,495.00 475 A-8 A-8 Sacrificial Anode 56.99 27,070.25 TOTAL 85,805.00 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/29/2010 Invoice #: 102512 BILL TO: SHIP TO Lakeshore Industries 2506 Commercial St. San Francisco, CA 94112 (415) - 824-6495 M0308 Lakeshore Industries 2506 Commercial St. San Francisco, CA 94112 (415) - 824-6495 M0308 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 19578 Shipping Point 2/10, Net 45 11/26/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 135 Z-8 Z-8 Sacrificial Anode 49.99 6,748.65 75 M-8 M-8 Sacrificial Anode 42.99 3,224.25 120 M-5 M-5 Sacrificial Anode 25.99 3,118.80 TOTAL 13,091.70 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 11/30/2010 Invoice #: 102521 BILL TO: SHIP TO Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 Katcha Inc. 500 W 8th Street Juneau, AK 99801 (907) - 527-9653 M0320 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2338 Shipping Point 2/10, Net 45 11/29/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 115 Z-8 Z-8 Sacrificial Anode 49.99 5,748.85 60 M-8 M-8 Sacrificial Anode 42.99 2,579.40 95 M-5 M-5 Sacrificial Anode 25.99 2,469.05 TOTAL 10,797.30 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 12/9/2010 Invoice #: 102536 BILL TO: SHIP TO Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 Iceberg Manufacturing 1815 Northern Lights Blvd Anchorage, AK 99507 (907) - 522-0041 M0003 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 713 Shipping Point 2/10, Net 45 12/8/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 700 A-5 A-5 Sacrificial Anode 34.99 24,493.00 525 A-8 A-8 Sacrificial Anode 56.99 29,919.75 TOTAL 54,412.75 Make checks payable to Old Main Manufacturing, Inc. If you have any questions concerning this invoice contact your Sales Representative INVOICE 212 Teal Street Juneau, AK 99801 907-723-6514 Date: 12/16/2010 Invoice #: 102565 BILL TO: SHIP TO PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 PBR Manufacturing 615 Charles Ave. Keansburg, NJ 07734 (973) - 275-2764 M0176 COMMENTS OR SPECIAL INSTRUCTIONS: SHIPPING METHOD P.O NUMBER F.O.B. BILLING TERMS SHIPPING DATE Ground 2298 Shipping Point 2/10, Net 45 12/15/2010 QTY PRODUCT # DESCRIPTION UNIT PRICE EXTENDED PRICE 175 A-5 A-5 Sacrifi