<table><tbody><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><font style="font: 10pt Times New Roman, Times, Serif">b)</font></td><td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
                                         Company issued 1,300 (13,000,000 pre-reverse split) shares of Class A Common stock issued
                                         to a debtor of the Company for payment of accounts payable with a market value of $3,900.
                                         The stated value of the shares was $10,500 which resulted in a $6,600 gain from settlement.</font></td></tr></tbody></table>
<table><tbody><tr>
<td></td><td><font>b)</font></td><td><font>The
                                         Company issued 1,300 (13,000,000 pre-reverse split) shares of Class A Common stock issued
                                         to a debtor of the Company for payment of accounts payable with a market value of $3,900.
                                         The stated value of the shares was $10,500 which resulted in a $6,600 gain from settlement.</font></td></tr></tbody></table>