J & K KAYAKS B & E SALES CO INC DOUG WESTIN'S BOAT SHOP INC JAMMER CANOE & KAYAK BEAL'S BOATSHOP MC CARTNEY BOATWORKS COMPETITION MARINE LTD CELESTIAL BOATWORKS LTD ALUMA-LITE BOATS ELN DESIGNS FIBER UNLIMITED INC JMB PERFORMANCE MARINE LTD