IDEAL TOY CORP FOUNTAIN POWERBOATS INC DUKE SPORTFISHING YACHTS INC BAY OF FUNDY BOATBUILDERS ANCHOR AIR SERVICES L G CUSTOM SAILBOATS BIRGER NTERNATIONAL FINESTKIND BOAT YARD INTL SHIPBUILDERS INC JET-KRAFT INDUSTRIES JUNES UPHOLSTERY & MARINE DERECKTOR-GOETZ YACHTS