| JOY-BAR SUPPLY CORPORATION (J41200) | President |
| PHOENIX BUSINESS MANAGEMENT COMPANY (M83411) | PT |
| PHOENIX EMPLOYEE LEASING CORPORATION (H64580) | President |
| ROBERT H ROTH CPA, PA (P15000082210) | President |
| SUNSHINE STATE SEMINARS, INC. (S58400) | VT |
| WEBSTER ENTERPRISES, INC. (623250) | TAS |
| EL DORADO INDUSTRIES, INC. (413943) | VS |
| EL DORADO INDUSTRIES, INC. (413943) | Director |
| FLORIDA CUSTOM CASEGOODS AND FURNISHINGS, INC. (H43972) | STD |
| FLORIDA PROFESSIONAL SEMINARS, INC. (498683) | PD |
| LAKE SILVER SCHOOL OF REAL ESTATE, INC. (P94000036742) | ST |
| M.B.W. INVESTMENTS, INC. (M68772) | SV |
| MARBIC, INC. (327963) | PD |
| MULTICOM MANAGEMENT COMPANY (510902) | Director |
| PARLIAMENT HOUSE MOTOR INN, INC. (382932) | VD |
| PARLIAMENT OPERATING CORP. (460564) | President |
| QBC, INC. (P92000008603) | Director |
| SOUTHEAST MORTGAGE BROKERS, INC. (544893) | President |
| BRIARWOOD CONSTRUCTION CO., INC. (344724) | SD |
| D.A. ROTH & ASSOCIATES, INC. (J09925) | AS |
| FLORIDA HOTEL AND MOTEL OPERATORS CORP. (444124) | President |
| MBW DRUG STORES, INC. (H58174) | Secretary |
| ROBERT H. ROTH, P.A. (F15184) | PD |
| SEAFIRE SALES, INC. (F62945) | Director |
| THE COWS OUTSIDE, INC. (567645) | Director |
| WEB-ROTH PROPERTIES, INC. (573115) | President |
| AAA PHOENIX REALTY, INC. (J52097) | Secretary |
| CENTURY HOME BUILDERS INC (196887) | Director |
| DOLLHOUSE ELECTRONICS, INC. (625487) | Director |
| EL DORADO TIRES INC (347336) | Director |
| W & W DRUG STORES, INC. (573166) | AS |
| LEONARD INVESTMENT CORPORATION (192179) | VD |
| ROBERT H. ROTH & ASSOCIATES, P.A. (P97000095947) | Director |
| SOUTHEAST FACTORS, LIMITED (A09998) | G |
| THE MAGNASYSTEM CORPORATION (657988) | Director |
