INTRENET, INC. AND SUBSIDIARIES Pro Forma Consolidated Balance Sheet At December 31, 1994 (In Thousands of dollars) Unaudited Unaudited As Filed Pro Pro Forma in 1994 Forma After Form 10-K Adjustments Conversion Assets Current assets: Cash and cash equivalents $ 2,734 $ $ 2,734 Receivables, principally freight revenue less allowance for doubtful accounts of $1,363 in 1994 20,177 20,177 Prepaid expenses and other 6,409 6,409 Total current assets 29,320 29,320 Property and equipment, at cost less accumulated depreciation of $ 11,164 in 1994 27,976 27,976 Reorganization value in excess of amounts allocated to identifiable assets, net of accumulated amortization of $ 1,680 in 1994 8,451 8,451 Deferred tax assets, net of valuation allowance of $ 4,884 in 1994 2,525 2,525 Other assets 786 786 Total assets $ 69,058 $ $ 69,058 Liabilities and Shareholders' Equity Current liabilities: Current notes payable to banks $ 2,000 $ $ 2,000 Current equipment borrowings and capital lease oblig. 5,425 5,425 Accounts payable and cash overdrafts 8,553 8,553 Current accrued claim liabilities 5,062 5,062 Other accrued expenses 7,149 7,149 Total current liabilities 28,189 28,189 Long-term notes payable to banks 5,000 5,000 7% convertible subordinated debentures 5,988 (5,988)<F1> 0 Long-term equipment borrowings and capital lease oblig. 11,303 11,303 Long-term accrued claim liabilities 2,000 2,000 Total liabilities 52,480 (5,988) 46,492 Shareholders' equity: Common Stock, without par value 9,453 5,988 [A] 15,441 Retained earnings since January 1, 1991 7,125 7,125 Total shareholders' equity 16,578 5,988 22,566 Total liabilities and shareholders' equity $ 69,058 $ 0 $ 69,058 Notes to Pro Forma Balance Sheet at December 31, 1994: <FN> <F1> [A] On March 31, 1995, the Company issued 3,636,352 shares of common stock upon conversion million principal value of the Company's 7% Convertible Subordinated Debentures due 1998. T Debentures had been called for redemption on April 7, 1995. The above Pro Forma presentati the effect on the December 31, 1994 balance sheet had the conversion of the Debentures occu on December 31, 1994. Shares of common stock outstanding immediately prior to the March 31, 1995 conversion, immediately thereafter, were as follows: Shares outstanding immediately prior to conversion 9,525,826 Shares issued as a result of the conversion 3,636,352 Shares outstanding immediately after conversion 13,162,178