Your Dental Practice
Comparative Balance Sheet
December 31, 2001 & December 31, 2002
					Dec 31, 01		Dec 31, 02
Assets
	Current Assets
		Cash & Equivalents
			Checking		4,105		5,039
			Money Market		3,034		4,229
		Total Cash & Equivalents			7,139		9,268
		Accounts Receivable
			Patient Accounts		33,855		28,897
			Insurance Accounts		19,201		21,473
			Reserve For Non Payment		(8,294)		(7,080)
		Total Accounts Receivable			44,762		43,290
		Other Current Assets			1,072		992
	Total Current Assets				52,973		53,550
	Property & Equipment
		Dental Equipment			69,915		69,915
		Furnishings			9,655		9,655
		Phone Equipment			4,161		4,161
		Tenant Improvement			12,376		13,576
		Computer Equipment			21,031		22,286
		Accumulated Depreciation			(31,388)		(37,665)
	Total Property & Equipment				85,750		81,928
	Goodwill & Covenants (net)				12,285		11,570
Total Assets					151,008		147,048
Liabilities & Equity
	Liabilities
		Current Liabilites
			Accounts Payable		1,386		2,541
			Payable to Associates		14,658		11,331
			Line Of Credit		-		10,000
		Total Current Liabilities			16,044		23,872
		Notes Payable			67,280		53,824
	Total Liabilities				83,324		77,696
	Equity
		Paid in Capital			50,000		50,000
		Undistributed Earnings			17,684		19,352
	Total Equity				67,684		69,352
Total Liabilities & Equity					151,008		147,048