<ARTICLE> 5 <LEGEND> Financial Data Schedule Worksheet Commercial and Industrial Companies - Article 5 of Regulation S-X </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> AUG-31-1997 <PERIOD-END> MAY-31-1997 <CASH> 363,041 <SECURITIES> 3,518,738 <RECEIVABLES> 1,517,817 <ALLOWANCES> 153,869 <INVENTORY> 875,133 <CURRENT-ASSETS> 6,426,272 <PP&E> 820,534 <DEPRECIATION> 201,838 <TOTAL-ASSETS> 7,095,505 <CURRENT-LIABILITIES> 479,599 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 3,165 <OTHER-SE> 6,593,455 <TOTAL-LIABILITY-AND-EQUITY> 7,095,505 <SALES> 8,684,456 <TOTAL-REVENUES> 8,684,456 <CGS> 5,568,413 <TOTAL-COSTS> 5,568,413 <OTHER-EXPENSES> 158,749 <LOSS-PROVISION> 30,000 <INTEREST-EXPENSE> 116,217 <INCOME-PRETAX> 765,749 <INCOME-TAX> 204,985 <INCOME-CONTINUING> 560,764 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 560,764 <EPS-PRIMARY> .17 <EPS-DILUTED> 0