MAKIT CO INGHRAM IND FOR BIG R BAY COMMANDER CUSTOM BOATS BI-YAK GUIDEBOATS LITTLE BRUISER INC NELSON'S WOLVERINE BOATS CARBON OCEAN YACHTS JENNIFER HAGAMAN INFLATABLES G.T. DESIGN DEVELOPMNT CARIBBEAN CRAFT INC INLAND CRUISING YACHTS MORGANCRAFT BT CO INC