JIM-BAR COMPANY INC BELMONT BOATS OF WISC FIN AND FEATHER BOAT CO INC INDEPENDENT YACHTS LTD CROSWAIT YACHTS LTD HIERS O/B SERVICE JAMES L REID INC ENTRON CORPORATION FREEBOOTER BOATS ALLPORT MARINE CORP CARLSON ENTERPRISES CLASSIC BOATS & BOATYARDS MGT