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EXHIBIT 99
VALUATION AND QUALIFYING ACCOUNTS
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ADDITIONS DEDUCTIONS
BALANCE AT CHARGED TO CREDITED TO
BEGINNING COSTS AND COST AND BALANCE AT
DESCRIPTION OF YEAR EXPENSES EXPENSES END OF YEAR
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<S> <C> <C> <C> <C>
JUNE 30, 2000 (UNAUDITED)
Allowances deducted from related balance sheet
accounts:
Accounts receivable $ 29,849 $ - $ - $ 29,849
Inventories 9,140 - - 9,140
Equipment and leasehold improvements 424,270 - - 424,270
DECEMBER 31, 1999
Allowances deducted from related balance sheet
accounts:
Accounts receivable $ - $ - $ - $ -
Inventories - - - -
Equipment and leasehold improvements - - - -
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