HEARTLAND BOAT WORKS DIXON INDUSTRIES INC GLOBE AUTO IMPORTS MAGNUM MARINE CORP CANADA LTD NORDIC SAILING YACHTS INDAL PRODUCTS LTD BRAVA POWER BOATS INC J. L. MARINE INC ENTRON CORPORATION L2 BOATS INC./BATEAUX L2 INC MERIDIAN YACHTS B & D FIBERGLASS INC