INGHRAM IND FOR BIG R ELITE MARINE SPECIALISTS OF PINELLAS COUNTY KENNEDY HOUSEBOATS INC FIBER REINFORCED PLASTICS INC BAY YACHT SALES INC LIGHTING BOATWORKS NORTH AMERICAN YACHT SALES MIAMIAN CAT CORPORATION ELECTRA CANADA INC MILLER BOAT COMPANY CENTARK INDUSTRIES INC KING'S BOATS OF LACOMBE