|                                                                           |
|---------------------------------------------------------------------------|
|                                                                           |  |
|                                                                      | Page  |
|                                                                      |   |
| Balance Sheet as of May 31, 2009                                     | E-29 |
| Statements of Operations for the seven months ended May 31, 2009     | E-30 |
| Statements of Cash Flows for the seven months ended May 31, 2009     | E-31 |
| Statement of Members' Equity for the seven months ended May 31, 2009 | E-32 |
| Notes to Financial Statements                                             | E-33 |

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|                                       |
|---------------------------------------|
|                                       |  |  |  |
|                                  | May 31, 2009   |
|                                  |   |
| Assets                                |   |
| Cash and cash equivalents             | $ | 1,301,006 |  |
| Accounts receivable from Ford         | 44,599,703 |  |
| Accounts receivable from Navistar     | 3,906,722 |  |
| Prepaid assets                        | 73,062 |  |
|                                  |   |  |
| Total assets                          | $ | 49,880,493 |  |
|                                  |   |  |
| Liabilities                           |   |  |
| Accounts payable to Navistar          | $ | 31,767,722 |  |
| Accounts payable to Ford              | 11,926 |  |
| Accrued income taxes                  | 2,709,006 |  |
| Accrued liabilities                   | 2,754,468 |  |
|                                  |   |  |
| Total liabilities                     | 37,243,122 |  |
|                                  |   |  |
| Members' equity                       |   |  |
| Retained earnings                     | 10,672,954 |  |
| Member contributions                  | 1,964,417 |  |
|                                  |   |  |
| Total Members' equity                 | 12,637,371 |  |
|                                  |   |  |
| Total liabilities and Members' equity | $ | 49,880,493 |  |

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|                                    |
|------------------------------------|
|                                    |  |  |  |  |
|                               |   | Seven Months Ended May 31, 2009  |
|                               |   |   |
| Revenues:                          |   |   |
| Net service revenue                |   | $ | 117,069,819 |  |
| Other income                       |   | 465,537 |  |
|                               |   |   |  |
|                               |   | 117,535,356 |  |
|                               |   |   |  |
| Expenses:                          |   |   |  |
| Hired services                     |   | 4,065,246 |  |
| Salary and employee benefits       |   | 2,362,902 |  |
| Distribution costs                 |   | 2,700,773 |  |
| Marketing and promotional expenses |   | 3,207,393 |  |
| Finance charges                    |   | 2,253,795 |  |
| Systems expense                    |   | 160,058 |  |
| Depreciation expense               |   | — |  |
| Other costs                        |   | 989,508 |  |
|                               |   |   |  |
| Total expenses                     |   | 15,739,675 |  |
|                               |   |   |  |
| Income before income taxes         |   | 101,795,681 |  |
| Income tax expense (benefit)       |   | (620,674 | ) |
|                               |   |   |  |
| Net income                         |   | $ | 102,416,355 |  |

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|                                                                                   |
|-----------------------------------------------------------------------------------|
|                                                                                   |  |  |  |  |
|                                                                              |   | Seven Months Ended May 31, 2009  |
|                                                                              |   |   |
| Beginning cash and cash equivalents                                               |   | $ | 5,869,876 |  |
| Cash flows provided by operating activities:                                      |   |   |  |
| Net income                                                                        |   | 102,416,355 |  |
| Adjustments to reconcile net income to net cash provided by operating activities: |   |   |  |
| Depreciation expense                                                              |   | — |  |
| Changes in assets and liabilities:                                                |   |   |  |
| Accounts receivable                                                               |   | 9,248,344 |  |
| Prepaid assets                                                                    |   | 99,219 |  |
| Accounts payable                                                                  |   | (9,166,410 | ) |
| Accrued income taxes                                                              |   | 433,385 |  |
| Accrued liabilities                                                               |   | (1,124,491 | ) |
|                                                                              |   |   |  |
| Net cash provided by operating activities                                         |   | 101,906,402 |  |
|                                                                              |   |   |  |
| Cash flows used in financing activities:                                          |   |   |  |
| Cash distributions to members                                                     |   | (106,475,272 | ) |
|                                                                              |   |   |  |
| Net cash used in financing activities                                             |   | (106,475,272 | ) |
|                                                                              |   |   |  |
| Net decrease in cash and cash equivalents                                         |   | (4,568,870 | ) |
|                                                                              |   |   |  |
| Ending cash and cash equivalents                                                  |   | $ | 1,301,006 |  |

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|                                  |
|----------------------------------|
|                                  |  |  |  |  |  |  |  |  |  |  |  |
|                             | MemberContributions   |   | RetainedEarnings   |   | Total   |
|                             |   |   |   |   |   |
| Balance at October 31, 2008 | $ | 1,964,417 |  |   | $ | 14,731,871 |  |   | $ | 16,696,288 |  |
| Net income                       | — |  |   | 102,416,355 |  |   | 102,416,355 |  |
| Dividends declared               | — |  |   | (106,475,272 | ) |   | (106,475,272 | ) |
|                             |   |  |   |   |  |   |   |  |
| Balance at May 31, 2009     | $ | 1,964,417 |  |   | $ | 10,672,954 |  |   | $ | 12,637,371 |  |

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