EXHIBIT 99.2
Valuation and Qualifying Accounts
For the Years Ended September 28, 1997, September 27, 1998 and October 3, 1999
1999
Balance at the Opening Charged Charged Balance at
Beginning of Balances of to to the End of
Period Acquisitions Expense Assets Deductions Period
-------------- ------------ ------- ------- ---------- ----------
Description
Allowance for
doubtful accounts $ 2,860,214 $ 334,686 $1,910,310 $(750,869) $ (811,431) $3,542,910
Reserve for obsolete
inventory $ 761,844 $ 400,334 $ (2,640) $1,159,538
Reserve on sales and
returns $ 1,081,936 $ 26,100 $3,073,744 $(434,527) $(1,205,949) $2,541,304
Deferred tax valuation
allowance $ 3,055,000 $1,804,000 $4,859,000
1998
Balance at the Opening Charged Charged Balance at
Beginning of Balances of to to the End of
Period Acquisitions Expense Assets Deductions Period
-------------- ------------ ------- ------- ---------- ----------
Description
Allowance for
doubtful accounts $ 1,366,692 $ 647,477 $1,248,596 $ 73,601 $ (476,317) $2,860,049
Reserve for obsolete
inventory $ 971,543 $ 7,040 $ (216,739) $ 761,844
Reserve on sales and
returns $ 1,066,517 $4,008,502 $(3,993,083) $1,081,936
Deferred tax valuation
allowance $ 918,000 $2,137,000 $3,055,000
1997
Balance at the Opening Charged Charged Balance at
Beginning of Balances of to to the End of
Period Acquisitions Expense Assets Deductions Period
------------- ------------ ------- ------- ---------- ----------
Description
Allowance for
doubtful accounts $ 1,421,027 $ 63,766 $ 319,216 $ (437,317) $1,366,692
Reserve for obsolete
inventory $ 490,988 $ 397,543 $ 300,000 $ (216,988) $ 971,543
Reserve on sales and
returns $ 1,075,236 $3,009,944 $ 439,846 $(3,458,509) $1,066,517
Deferred tax valuation
allowance $ 370,000 $ 918,000 $ (370,000) $ 918,000
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