Net loss                                                       $     (15,291)
Adjustments to reconcile net loss to net
  cash used by operating activities:
  Depreciation                                                         3,834
  Trade dollars                                                   (1,389,866)
  Non-cash contributions to capital                                1,266,654

  Changes in assets and liabilities
    Accounts receivable                                             (326,060)
    Inventory                                                        (25,200)
    Other assets                                                     (33,161)
    Accounts payable                                                  22,581
    Accrued liabilities                                                2,590
                                                               -------------

      Net cash used by operating activities                         (493,919)
                                                               -------------