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Exhibit 3 Services Provided in Year 2000 to Customers A and B Customer A Customer B Number of cartons ordered 200 200 Number of

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Exhibit 3 Services Provided in Year 2000 to Customers A and B Customer A Customer B Number of cartons ordered 200 200 Number of cartons shipped 200 150 commercial freight Number of desktop deliveries 25 25 Number of orders, manual 6 100 Number of line items, manual 60 180 Number of EDI orders 6 Average accounts receivable $9,000 $30,000

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