<PAGE>

                                                                    EXHIBIT 99.2

Valuation and Qualifying Accounts
For the Years Ended September 28, 1997, September 27, 1998 and October 3, 1999

<TABLE>
<CAPTION>
1999

                            Balance at the     Opening             Charged         Charged                            Balance at
                             Beginning of    Balances of              to             to                               the End of
                                Period       Acquisitions          Expense         Assets           Deductions          Period
                            --------------   ------------          -------         -------          ----------        ----------
<S>                         <C>              <C>                  <C>              <C>              <C>               <C>
     Description
Allowance for
   doubtful accounts        $    2,860,214   $    334,686         $1,910,310      $(750,869)        $  (811,431)      $3,542,910

Reserve for obsolete
   inventory                $      761,844                        $  400,334      $  (2,640)                          $1,159,538

Reserve on sales and
   returns                  $    1,081,936   $     26,100         $3,073,744      $(434,527)        $(1,205,949)      $2,541,304

Deferred tax valuation
   allowance                $    3,055,000                        $1,804,000                                          $4,859,000

<CAPTION>
1998

                            Balance at the     Opening             Charged        Charged                             Balance at
                             Beginning of    Balances of              to             to                               the End of
                                Period       Acquisitions          Expense         Assets           Deductions          Period
                            --------------   ------------          -------        -------           ----------        ----------
<S>                         <C>              <C>                  <C>             <C>               <C>               <C>
   Description
Allowance for
   doubtful accounts        $    1,366,692   $    647,477         $1,248,596      $  73,601         $  (476,317)      $2,860,049

Reserve for obsolete
   inventory                $      971,543   $      7,040                                           $  (216,739)      $  761,844

Reserve on sales and
   returns                  $    1,066,517                        $4,008,502                        $(3,993,083)      $1,081,936

Deferred tax valuation
   allowance                $      918,000                        $2,137,000                                          $3,055,000

<CAPTION>
1997

                            Balance at the     Opening             Charged        Charged                             Balance at
                             Beginning of    Balances of              to             to                               the End of
                                Period       Acquisitions          Expense         Assets           Deductions          Period
                            -------------    ------------          -------        -------           ----------        ----------
<S>                         <C>              <C>                  <C>             <C>               <C>               <C>
   Description
Allowance for
   doubtful accounts        $   1,421,027                         $   63,766      $ 319,216         $  (437,317)      $1,366,692

Reserve for obsolete
   inventory                $     490,988                         $  397,543      $ 300,000         $  (216,988)      $  971,543

Reserve on sales and
   returns                  $   1,075,236                         $3,009,944      $ 439,846         $(3,458,509)      $1,066,517

Deferred tax valuation
   allowance                $     370,000                         $  918,000                        $  (370,000)      $  918,000
</TABLE>

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