AMERICAN IDEAS CO INC FINN BILT BOATS GENERAL MARINE CORP INC LES CANOTS ROBY INC JEFFERS, WAYNE N. FRED ANDERSON BOAT & WOODWRKS FLORIDA FIBERGLAS & MFG MCDANIEL BOAT CO INC CABIN BOAT SHOP ATLANTIC BOATYARD INT'L SPORTS PRODUCTS GERAGHTY MARINE INC