Exhibit 99.2

PRIME TIME EQUIPMENT, INC.

UNAUDITED FINANCIAL STATEMENTS

TABLE OF CONTENTS

MARCH 31, 2006 AND 2005



|                                        | Page
|--------------------------------------- | ----
|                                        |     
|Unaudited Balance Sheets                | F-1 
|                                        |     
|Unaudited Statements of Operations      | F-2 
|                                        |     
|Statements of Cash Flows                | F-3 
|                                        |     
|Notes to Unaudited Financial Statements | F-4 
|                                        |     

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PRIME TIME EQUIPMENT, INC.

UNAUDITED BALANCE SHEETS

MARCH 31, 2006 AND 2005



|                                                      | ASSETS |           |           | 2006      |           | 2005
|----------------------------------------------------- | ------ | --------- | --------- | --------- | --------- | ----
|CURRENT ASSETS                                        |        |           |           |           |          
|                                                      |        |           |           |           |           |     
|Cash and cash equivalents                             |        | $         | 261,748   | $         | 6,775,390
|Accounts receivable-net                               |        |           | 167,218   |           | 646,443  
|Inventory                                             |        |           | 883,617   |           | 1,001,984
|Prepaid insurance and other current assets            |        | 22,213    |           |         
|Total current assets                                  |        |           | 1,334,796 |           | 8,423,817
|                                                      |        |           |           |           |           |     
|Property and equipment, net                           |        |           | 9,241     |           | 13,302   
|                                                      |        |           |           |           |           |     
|TOTAL ASSETS                                          |        | $         | 1,344,037 | $         | 8,437,119
|                                                      |        |           |           |           |           |     
|LIABILITIES & STOCKHOLDERS EQUITY                    |        |           |           |          
|                                                      |        |           |           |           |           |     
|CURRENT LIABILITIES                                   |        |           |           |           |          
|Accounts payable and accrued expenses                 | $      | 230,650   | $         | 6,918,862
|Notes payable                                         |        |           | 647,924   |           | 1,259,987
|Stockholder notes payable                             |        |           |          |           | 35,000   
|Total current liabilities                             |        |           | 878,574   |           | 8,213,849
|Long-term debt                                        |        |           |          |           |         
|                                                      |        |           |           |           |           |     
|TOTAL LIABILITIES                                     |        |           | 878,574   |           | 8,213,849
|                                                      |        |           |           |           |           |     
|STOCKHOLDERS EQUITY                                  |        |           |           |           |          
|Common stock, no par value, 10,000 shares authorized, |        |           |          
|issued and outstanding in 2006 and 2005               |        |          |           |         
|Additional paid-in capital                            |        |           | 71,395    |           | 71,395   
|Retained earnings                                     |        |           | 394,068   |           | 151,875  
|TOTAL EQUITY                                          |        |           | 465,463   |           | 223,270  
|TOTAL LIABILITIES & STOCKHOLDERS EQUITY              | $      | 1,344,037 | $         | 8,437,119



See accompanying notes to the unaudited financial statements

F-1

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PRIME TIME EQUIPMENT, INC.

UNAUDITED STATEMENTS OF OPERATIONS

FOR THE THREE MONTHS ENDED MARCH 31, 2006 AND 2005



|                                                                 |   |             |         |              | 2006    |         | 2005
|---------------------------------------------------------------- | - | ----------- | ------- | ------------ | ------- | ------- | ----
|                                                                 |   |             |         |              |         |         |     
|Net sales and rental income                                      | $ | 2,858,441   | $       | 14,215,964  
|Cost of sales and operating leases                               |   | (2,544,736) |         | (13,702,946)
|Selling, general and administrative expenses                     |   | (125,464)   |         | (170,480)   
|Operating income                                                 |   | 188,241     |         | 342,538     
|Interest (expense), net                                          |   |             | (4,707) |              | (2,601)
|Income before income taxes                                       |   | 183,534     |         | 339,937     
|Provision for income taxes                                       |   | (79,000)    |         | (114,000)   
|                                                                 |   |             |         |              |         |         |     
|Net income                                                       |   |             | $       | 104,534      | $       | 225,937
|                                                                 |   |             |         |              |         |         |     
|                                                                 |   |             |         |              |         |         |     
|BASIC EARNINGS (LOSS) PER COMMON SHARE                           |   |             |        
|                                                                 |   |             |         |              |         |         |     
|Net income per basic and diluted common share                    | $ | 10.45       | $       | 22.59       
|                                                                 |   |             |         |              |         |         |     
|Weighted-average number of shares outstanding, basic and diluted |   | 10,000      |         | 10,000      



See accompanying notes to the unaudited financial statements

F-2

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PRIME TIME EQUIPMENT, INC.

Statements of Cash Flows



|                                                          |          |             |           |             |           | Three months ended March 31,
|--------------------------------------------------------- | -------- | ----------- | --------- | ----------- | --------- | ----------------------------
|                                                          |          |             |           |             |           | 2006                        
|Cash flows from operating activities:                     |          |             |           |             |          
|Net income                                                |          |             |           | $           | 104,534   | $                           
|Adjustments to reconcile net income to net cash (used in) |          |             |           |            
|provided by operating activities:                         |          |             |           |             |          
|                                                          |          |             |           |             |           |                             
|Depreciation                                              |          |             |           |             | 620       |                             
|Changes in operating assets and liabilities:              |          |             |           |            
|Accounts receivables                                      |          |             |           | (91,709)    |           | 453,644                     
|Inventory                                                 |          |             |           |             | 936,488   |                             
|Other current assets                                      |          |             |           | 1,017       |           |                            
|Accounts payable                                          |          |             |           | 14,500      |           | 5,822,302                   
|Deferred revenue                                          |          |             |           |            |           | (1,776,151)                 
|Net cash (used in) provided by operating activities       |          | 965,450     |           | 4,953,228  
|                                                          |          |             |           |             |           |                             
|Cash flows from investing activities:                     |          |             |           |             |          
|Purchase of property and equipment                        |          |             | (3,403)   |             |         
|Net cash (used in) investing activities                   |          | (3,403)     |           |           
|                                                          |          |             |           |             |           |                             
|Cash flows from financing activities:                     |          |             |           |             |          
|Proceeds from notes payable                               |          |             |           | 896,257     |           | 1,626,324                   
|Repayment of notes payable                                |          |             |           | (1,929,139) |           | (1,656,910)                 
|Repayment of shareholder notes payable                    |          |             |          |             | (25,000) 
|Net cash provided by financing activities                 |          | (1,032,882) |           | (55,586)   
|                                                          |          |             |           |             |           |                             
|Net (decrease) increase in cash and cash equivalents      | (70,835) |             | 4,897,642
|                                                          |          |             |           |             |           |                             
|Cash and cash equivalents, beginning of the period        |          | 332,583     |           | 1,877,748  
|                                                          |          |             |           |             |           |                             
|Cash and cash equivalents, end of the period              |          | $           | 261,748   | $           | 6,775,390
|                                                          |          |             |           |             |           |                             
|Supplemental cash flow information:                       |          |             |           |             |          
|Cash paid for interest                                    |          |             | $         | 4,707       | $         | 2,601                       
|                                                          |          |             |           |             |           |                             
|Cash paid for income taxes                                |          |             | $         |            | $         | 3,100                       



See accompanying notes to the unaudited financial statements

F-3

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PRIME TIME EQUIPMENT, INC.

Unaudited Financial Statements

March 31, 2006 and 2005

Notes to Unaudited Financial Statements

|(1) | Nature of Operations
|--- | --------------------

Prime Time Equipment, Inc. (Prime Time or the Company) is a U.S. corporation with its principal place of business in Fontana, California. Prime Time sells new and used truck trailers and related equipment. The Company operates in one segment, the selling of trailers.

|(2) | Basis of Presentation
|--- | ---------------------

In the opinion of Company management, the accompanying unaudited financial statements contain all adjustments (consisting of only normal recurring adjustments, except as noted elsewhere in the notes to the condensed consolidated financial statements) necessary to present fairly the financial position of the Company as of March 31, 2006 and 2005, and the results of operations and cash flows for the interim periods presented. These statements are condensed and, therefore, do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. The statements should be read in conjunction with the consolidated financial statements and footnotes included in the Companys audited financial statements for the years ended December 31, 2005 and 2004. The results of operations for the three months ended March 31, 2006 and 2005
are not necessarily indicative of the results to be expected for the full year.

|(3) | Recognition of Revenue from Equipment Sales.
|--- | --------------------------------------------

Revenue generated by the sale of trailer and semi-trailer equipment is recorded at the time the title to the equipment legally transfers to the buyer, provided the Company has evidence of an arrangement, the sale price is fixed or determinable and collectibility is probable. Revenue payments collected from customers, prior to the completion of a sale, is recorded as deferred revenue.

|(4) | Subsequent Events.
|--- | ------------------

On May 1, 2006, Prime Time Equipment, Inc. sold substantially all of its operating assets and liabilities, to CapSource Equipment Company, Inc. Under the terms of the purchase agreement, CapSource will operate in California under the name: d/b/a Prime Time Trailers. To acquire the operating assets, Capsource paid the Company the fair market value of the net assets, plus a premium of approximately $100,000. In addition, Capsource paid the Companys owner / President, $400,000 for his agreement not to compete against Capsource for a period of five years after completion of the transaction.

F-4

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