Autogenerated by XSLT stylesheet Created by Charles Hoffman, CPA, UBmatrix: 2005-07-07 The accompanying notes form an integral part of the consolidated financial statements. Restating Information USFRTF Sample Company For Period Ending December 31, (thousands of dollars) Balance Sheet (Fragment of 2003 BS, showing 2003 and 2002) 2003 2002 Equity Common Stock Retained Earnings Total Equity Income Statement (Fragment of 2003 IS, showing 2003 and 2002) 2003 2002 Equity Gross Sales Cost of sales Net sales Operating expenses Net income (loss) Statement of Equity (Fragment) Retained earnings, Beginning balance, Origionally Stated Prior Period Earnings Changes In Accounting Policies Prior Period Adjustments Retained earnings, Beginning balance, Restated Dividends Paid Net Income December 31, 2003