What are the estimated potential misstatements and discuss methods for this estimate and the accounts that are at risk.

2011		2010		2009
	Dollar Value	Percentage	Dollar Value	Percentage	Dollar Value	Percentage
Sales	150,918,731	100.00%	148,764,555	100.00%	144,860,245	100%
Sales Returns and Allowances	181,103	0.12%	178,518	0.12%	173,832	0.12%
Cost of Sales*	109,284,780	72.41%	106,255,499	71.43%	101,988,165	70.40%
Gross Profit	41,452,848	27.47%	42,330,538	28.45%	42,698,248	29.48%
OPERATING EXPENSES-Allocated		0.00%		0.00%		0.00%
Salaries-Management	2,281,266	1.51%	2,387,993	1.61%	2,295,081	1.58%
Salaries-Office	315,169	0.21%	296,681	0.20%	306,856	0.21%
Licensing and certification fees	190,650	0.13%	172,883	0.12%	162,279	0.11%
Security	550,603	0.36%	637,580	0.43%	630,353	0.44%
Insurance	93,197	0.06%	103,842	0.07%	108,491	0.07%
Medical benefits	23,721	0.02%	29,453	0.02%	28,810	0.02%
Advertising	162,512	0.11%	178,009	0.12%	165,678	0.11%
Business publications	6,989	0.00%	5,555	0.00%	774	0.00%
Property taxes	22,585	0.01%	178,009	0.12%	175,692	0.12%
Bad debts	841,699	0.56%	1,034,060	0.70%	992,094	0.68%
Depreciation expense	5,336,783	3.54%	4,641,982	3.12%	4,367,565	3.02%
Accounting fees	273,956	0.18%	297,777	0.20%	299,789	0.21%
Total operating expenses-Allocated	10,099,130	6.69%	9,963,824	6.70%	9,533,462	6.58%
OPERATING EXPENSES-Direct		0.00%		0.00%		0.00%
Salaries-Sales	14,970,669	9.92%	15,327,777	10.30%	14,904,392	10.29%
Wages Rental	491,794	0.33%	595,389	0.40%	575,725	0.40%
Wages-Mechanics	1,113,539	0.74%	1,339,626	0.90%	1,333,411	0.92%
Wages-Warehouse	4,891,065	3.24%	5,340,271	3.59%	5,473,249	3.78%
Garbage collection	27,649	0.02%	29,771	0.02%	37,969	0.03%
Payroll benefits	2,657,889	1.76%	2,937,730	1.97%	2,894,300	2.00%
Rent- Warehouse	802,855	0.53%	764,346	0.51%	758,345	0.52%
Telephone	32,402	0.02%	45,173	0.03%	57,867	0.04%
Utilities	262,393	0.17%	267,005	0.18%	274,365	0.19%
Postage	89,763	0.06%	133,518	0.09%	151,278	0.10%
Linen service	17,282	0.01%	12,350	0.01%	16,083	0.01%
Repairs and maintenance	166,985	0.11%	168,405	0.11%	178,213	0.12%
Cleaning service	89,800	0.06%	81,589	0.05%	78,088	0.05%
Legal service	396,016	0.26%	190,540	0.13%	152,238	0.11%
Fuel	286,547	0.19%	341,192	0.23%	279,512	0.19%
Travel and entertainment	103,389	0.07%	103,842	0.07%	100,479	0.07%
Pension expense	228,555	0.15%	237,350	0.16%	127,011	0.09%
Office supplies	149,828	0.10%	148,340	0.10%	171,109	0.12%
Miscellaneous	300,188	0.20%	105,931	0.07%	144,012	0.10%
Total operating expenses-Direct	27,078,608	17.94%	28,170,145	18.94%	27,707,646	19.13%
Total Operating Expenses	37,177,738	24.63%	38,133,969	25.63%	37,241,108	25.71%
Operating Income	4,275,110	2.83%	4,196,569	2.82%	5,457,140	3.77%
Other Expense-Interest	2,181,948	1.45%	2,299,217	1.55%	2,397,953	1.66%
Income Before Taxes	2,093,162	1.39%	1,897,352	1.28%	3,059,187	2.11%
Federal Income Taxes	883,437	0.59%	858,941	0.58%	1,341,536	0.93%
Net Income	1,209,725	0.80%	1,038,411	0.70%	1,717,651	1.19%