08/23/2008 06:44:38      RATE of RETURN - Modified IRR                    Page 1
                         12/31/2006 through 12/31/2007                          
Annual Compounding                                                              
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                                                       % End      Total   Annual
  Date          Balance       Date          Balance    Total      Return%   ROR 
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EJ Earl Jones  Equities                                                         
12/31/06       4,000.00     12/31/07       8,336.00     50.0      16.11    16.12
ES Eve Smith  Equities                                                          
12/31/06       4,000.00     12/31/07       8,336.00     50.0      21.41    21.42
EJ ES Composite Equities                                                        
12/31/06       8,000.00     12/31/07       16,672.00              18.79    18.80
                                                                                
EJ Earl Jones  Fixed Income                                                     
12/31/06       3,000.00     12/31/07       6,252.00     50.0       3.80     3.80
ES Eve Smith  Fixed Income                                                      
12/31/06       3,000.00     12/31/07       6,252.00     50.0        .16      .16
EJ ES Composite Fixed Income                                                    
12/31/06       6,000.00     12/31/07       12,504.00               1.89     1.89
                                                                                
EJ Earl Jones  Cash Equivalents                                                 
12/31/06       2,000.00     12/31/07       4,168.00     50.0       6.08     6.09
ES Eve Smith  Cash Equivalents                                                  
12/31/06       2,000.00     12/31/07       4,168.00     50.0       2.22     2.22
EJ ES Composite Cash Equivalents                                                
12/31/06       4,000.00     12/31/07       8,336.00                4.06     4.06
                                                                                
EJ Earl Jones  Cash                                                             
12/31/06       1,000.00     12/31/07       2,084.00     50.0      -7.57    -7.58
ES Eve Smith  Cash                                                              
12/31/06       1,000.00     12/31/07       2,084.00     50.0      -2.35    -2.35
EJ ES Composite Cash                                                            
12/31/06       2,000.00     12/31/07       4,168.00               -4.93    -4.93