FORM 10-KSB
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

[ x ] ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURTIES EXCHANGE ACT OF
      1934

                   For the fiscal year ended December 31, 2003
                                             -----------------

[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
     OF 1934

          For the transition period from _____________ to ____________

                        Commission file number 333-86982

                              LONGBOW MINING CORP.
             (Exact name of registrant as specified in its charter)

NEVADA                                                 75-3026459
(State or other jurisdiction                   (IRS Employer Identification No.)
 of incorporation or organization)

                              LONGBOW MINING CORP.
                                186 Stevens Drive
                               West Vancouver, BC
                                     Canada
                                     V7S 1C4
          (Address of principal executive offices, including zip code)

                                 (604) 926-3288
              (Registrant's telephone number, including area code)

Securities registered under Section 12(b) of the Exchange Act: None

Securities registered under Section 12(g) of the Exchange Act: Common Stock

Check whether the Issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act of 1934, during the preceding 12 months (or for
such shorter period that the Registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days.

                               Yes [ ] No [ ]

Check if disclosure of delinquent filers pursuant to Item 405 of Regulation S-B
is not contained herein, and no disclosure will be contained, to the best of the
Registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-KSB or any amendment to
this Form 10-KSB. [ x ]


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<PAGE>


The Issuer's revenues for its most recent fiscal year is zero.

The aggregate market value of the voting common stock held by non-affiliates on
December 31, 2003, computed at which the stock was sold, was $234,480, assuming
solely for the purposes of this calculation that the directors and executive
officers of the issuer are "affiliates." This determination of affiliate status
is not necessarily a conclusive determination for other purposes.

On December 31, 2003, there were 5,862,000 shares of common voting stock, $0.001
par value per share, held by non-affiliates (adjusted for 1 to 10 forward
split).

Issuers Involved in Bankruptcy Proceedings During the Past Five Years Not
Applicable.

State the number of shares outstanding of each of the Issuer's classes of common
equity, as of the latest practicable date: March 31, 2003 - 19,862,000 shares of
Common Stock.

Transitional Small Business Issuer Format (check one)

                                 Yes [ ] No [ x ]


                                       2
<PAGE>


                                     PART I

ITEM 1.  DESCRIPTION OF BUSINESS

General

The Company was incorporated in the State of Nevada on February 1, 2002. The
Company maintains its statutory registered agent's office at 3990 Warren Way,
Reno, Nevada, USA, 89509 and its business office is located at 186 Stevens
Drive, West Vancouver, BC, Canada, V7S 1C4. Its telephone number is (604)
926-3288. Its offices are leased from FKT Exploration Consultants Limited, a
company wholly owned by Fred Tse, started in April, 2002 on a month-to-month
basis and its monthly rental is $600.

Business of the Company

Minerals Exploration

In February and March of 2002, Stephen Kenwood a member of the board of
directors, acquired the mineral property containing eight contiguous one unit
claims by arranging the staking of the same through a third party, and two
twenty unit claims that encompass the eight one unit claims by staking the same
himself. It cost the Company $560 (Canadian dollars). The claims are recorded in
Mr. Kenwood's name to avoid paying additional fees, however, title to the claims
has been conveyed by the Company by an unrecorded deed. Under British Columbia
provincial law, if the deed is recorded in the Company's name, the Company will
have to pay a minimum of $500 (Canadian dollars) and file other documents since
the Company is a foreign corporation in Canada. An unrecorded deed is one in
which title to the property has been transferred to the Company, but the deed
has not been filed with the British Columbia office of records. Mr. Kenwood
signed a statement declaring that he holds the property in trust for the Company
and will deliver full title on demand to the Company. Title to the property is
superior to all other unrecorded deeds. Should Mr. Kenwood transfer title to
another person and that deed is recorded before recording the Company's deed,
that person will have superior title and the Company will have none. If that
event occurs, however, Mr. Kenwood will be liable to the Company for monetary
damages for breach of his warranty of title. The Company has decided that if
gold is discovered on the property and it is economical to remove the gold, the
Company will record the deed, pay the additional tax, and file as a foreign
corporation. The Company is in possession of the unrecorded deed and the
decision to record or not record the deed is solely within the Company's
province. The property was chosen by Stephen Kenwood.

The property was chosen for its potential to host precious metal mineralization,
primarily gold. The property has been the site of historical small scale
operation dating back over 100 years. Several gold showings are known to exist
and have never been available in one comprehensive land package. The Company
plans to perform a modern exploration program over a relatively large area that
is covered by its claims; recent exploration in the area in the late 1980's
appears to have been on a very limited scale and none of the high grade vein
structures have been subjected to drill testing.

To date the Company has not performed any work on its property. The Company is
presently in the exploration stage and there is no assurance that a commercially
viable mineral deposit, a reserve, exists in its property until further
exploration is done and a comprehensive evaluation concludes economic and legal
feasibility.


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<PAGE>


Location and Access

The property consists of 10 claims covering approximately 2,500 acres and is
located 20 kilometers south of Cherryville, British Columbia, and 70 kilometers
east of Vernon, BC, along Highway 6, which cuts the property in half. Access
from the highway to the eastern and western reaches of the claims can be
obtained from several logging roads which leave Highway 6 near the southern
boundary of the claims.

<TABLE>
<CAPTION>
Claim Status

The following is a list of the claims:
<S>                 <C>        <C>                   <C>                      <C>
Claim Name          Units      Record Number         Record Date              Current Expiry Date
Gabi                20         39221                 March 20, 2002           March 13, 2005
Madi                20         39222                 March 20, 2002           March 13, 2005
</TABLE>

In order to maintain the claims the holder must either record the exploration
work carried out on that claim during the current anniversary year or pay cash
in lieu. During the first three years of a claims existence, the cash in lieu
amount is $100 (Canadian Dollars) per unit with an additional $10 (Canadian
Dollars) per unit recording fee; the cash in lieu amount increases to $200 per
unit after the third year. Work performed must equal or exceed the minimum
specified value per unit; excess value of work in one year can be applied to
cover work requirements on the claim for additional years.

The claims are subject to a native land claim from the Westbank First Nation who
submitted a statement of intent to negotiate a treaty covering 11,000 square
miles in December 1993. The British Columbia Treaty Commission accepted the
claim in January 1994. The northern boundary of the land claim passes through
the centre of the Company's claims. There are no land claims on the northern
half of the Company's claims.

The Supreme Court of Canada Delgamuukw decision of December 1997 affirms the
provincial Crown's power to infringe on aboriginal rights and title for valid
economic reasons subject to payment of appropriate compensation.

Physiography and Climate

Topography on the claims is generally moderate slopes with elevations ranging
from 3,500 feet in the valley bottom to 5,500 feet on the mountain tops.

The claims are moderately timbered with the southern portion having been
clear-cut logged in recent years. The area is characterized by warm dry summers
with mild winters. Access to water is excellent in the area and power lines run
through the middle of the property.

Snowfall in the area is moderate and the claims are snow free from late March to
late November.

Property Geology

The Company has a geologist's report on the property provided by Rod W. Husband
dated March 25, 2002 (the "Husband Report"). Mr. Rod Husband is a graduate of
the University of British Columbia (1987) and holds a B.Sc degree in geology. He
is a member of the Association of the Professional Engineers and Geologists of
British Columbia and has been engaged in his profession by various mining
explorations and/or geological consulting companies since 1987. According to the
Husband Report, the claims are located within rocks of the Permian-Pennsylvanian
aged "Thompson Assemblage" (formerly Cache Creek Group). Both units are similar,


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<PAGE>

consisting of interbedded sediments, including limestone and volcanics. They
form a continuous belt trending northwesterly from Vernon while to the east of
this city, they occur as discontinuous, block faulted sections. An unconformity
was recognized between the two formations near Lavington, 37 kilometers to the
west of the property.

These rocks are intruded by large granitic masses, related to the Jurassic aged
Nelson batholith, and smaller ones of possibly Cretaceous age. Tertiary
volcanics on the Kamloops Group cap much of the area.

Northwest striking faults and folds are common within the Thompson Assemblage.
These parallel the regional northwest trend. Due to the lack of good marker
beds, these structures are not obvious.

Lode mining on the claims dates back to the early 1900's when gold was first
discovered in the area. Three adits are reported on the Wyatt property with two
being driven onto quartz veins and the third reportedly abandoned while still in
overburden.

In 1900, part of the Company's claims were optioned by the Cherry Creek Gold
Mining Co. Ltd. From 1902-1904, drifts, raises and adits were developed on the
McPhail vein. The McPhail tunnel was 52 metres long with two raises of 7.6 and
15 metres respectively. The Evening Star tunnel was 70 metres long and an
unnamed tunnel was about 91 metres long with a raise 23 to 30 metres long.

Seven quartz veins occur over a 122-metre interval, of these four veins
are narrow and relatively unmineralized. Three subparallel veins, explored by
tunnels, are 30 to 91 centimetres wide, trend 310 degrees and dip 40 to 70
degrees southwest. The veins are hosted in sediments and are mineralized with
fine-grained pyrite, galena, sphalerite and minor chalcopyrite.

The McPhail vein can be traced on surface for 76 metres. The vein is 60 to 91
centimetres wide on surface but underground is up to 2.4 metres wide. Mineraliza
-tion consists of scattered bunches of very fine grained pyrite, galena and
sphalerite and minor chalcopyrite and tetrahedrite.

A second vein, 30 metres north of the McPhail vein, is explored by a 91-metre
tunnel. The vein is at least 60 centimetres wide locally and is explored by a
vertical raise about 24 metres from the face.

As evidenced in the reports on the old workings located on the claims, several
parallel veins are known to occur. Three shears/veins are known to outcrop on
the claims and are reported to host precious metal mineralization associated
with pyrite, galena, sphalerite, with lesser chalcopyrite and tetrahedrite.
These veins range in thickness from a few inches to several feet in width and
have been traced through the workings in excess of 750 feet. Several veins were
noted to increase in thickness at depth and these veins were never explored to
their full extent.

Approximately 5 line-kilometres of soil sampling was completed by Daiwan
Engineering Ltd. in 1989 over the main showings. This program reportedly
identified both silver and copper-zinc anomalies trending east west. Detailed
Results of this relatively small scale program were not available.

The dominant type of precious metal mineralization on the property occurs in
quartz veins and silicified shear zones. Several gold-bearing quartz veins that
are known to exist and have been mapped within the boundaries of the claims
exhibit a northwest trend. The vein mineralization is made up of a series of
sub-parallel quartz veins mineralized with pyrite, galena, sphalerite and lesser
chalcopyrite and tetrahedrite. The main vein that was mined historically was
mapped slightly more east-west trending. These quartz veins parallel the contact
between the intrusive and the metavolcanics and metasediments in the area of the
claims. This trend indicates that the veining is syngenetic to the intrusive
activity and that the source of the precious metal mineralization is either the
intrusive themselves or a result of remobilization and concentration of precious
metals from the metavolcanics and metasediments. The former is the most likely


                                       5
<PAGE>

theory and provides another potential target within the claim area: that of
porphyry hosted gold deposits. More detailed mapping and sampling is required to
identify the exact nature and scope of these additional targets.

The Company's Proposed Exploration Program

The Company must conduct exploration to determine what amount of minerals, if
any, exist on its properties and if any minerals which are found can be
economically extracted and profitably processed.

Its exploration program is designed to economically explore and evaluate its
properties. The Company does not claim to have any minerals or reserves whatso-
ever at this time on any of its properties.

Rod W. Husband will oversee and conduct the exploration on its property. See
"Property Geology" for a description of Mr. Husband's qualifications.

The Company intends to implement an exploration program and intend to proceed in
the following phases:

Phase 1 is an exploration program including reconnaissance mapping, geophysics
and geochemical sampling which is recommended by the Husband Report to determine
the extent of the mineralized vein system and to assess the mineralized shear
zones as well as altered and mineralized intrusives on the southern portion of
the property. Previous soil grids that were limited in scale will be re-estab-
lished and expanded to delineate geochemical anomalies. A geophysical survey
over these grids is planned to identify projected veining. Detailed geological
mapping in area of grids will take place to identify veining and bedrock
alteration associated with possible porphyry gold targets.

When available, existing workings, like trenches, prospect pits, shafts or
tunnels will be examined. If an apparent mineralized zone is identified and
narrowed down to a specific area by the studies, the Company will begin
trenching the area.

Trenches are generally approximately 150 feet in length and 10-20 feet wide.
These dimensions allow for a thorough examination of the surface of the vein
structure types generally encountered in the area. They allow for easier restora
-tion of the land to its pre-exploration condition when the Company concludes
its operations. Once excavation of a trench is completed, samples are taken and
then analyzed for economically potential minerals that are known to have occurr-
ed in the area. Careful interpretation of this available data collected from the
various tests aid in determining whether or not the prospect has current
economic potential and whether further exploration is warranted.

Phase 1 will take about 2 months and cost up to $45,000.

In 2003, the Company contracted with Mr. Rod Husband, an independent project
geologist, to conduct the first portion of the Phase 1 program by providing
mapping and geologist and geochemical sampling for an approximate cost of
$5,500.

Phase 2 will be further programs of trenching and drilling contingent upon favor
-able results of the preceding exploration phase. Work would begin with trench-
ing in areas of geochemical anomalies which would be useful to expose bedrock
for mapping.

The geophysical work gives a general understanding of the location and extent of
mineralization at depths that are unreachable by surface excavations and
provides a target for more extensive trenching and core drilling. Trenching
identifies the continuity and extent of mineralization, if any, below the
surface. After a thorough analysis of the data collected in Phase 2, the Company
will decide if the property warrants a Phase 3 study.


                                       6
<PAGE>

Phase 2 will take about 3 months and cost up to $127,000. The Company will have
to raise more money before the Company can complete Phase 2.

If the Company finds mineralized materials, the Company intends to try to
explore the reserves ourselves, and/or bring in other interested parties or
partners.

Competitive Factors

The gold mining industry is fragmented. The Company competes with other
exploration companies looking for gold. The Company is one of the smallest
exploration companies in existence. The Company is an infinitely small
participant in the gold mining market. While the Company competes with other
exploration companies, there is no competition for the exploration or removal of
mineral from out of its property. Readily available gold markets exist in Canada
and around the world for the sale of gold. Therefore, the Company will be able
to sell any gold that the Company is able to recover.

Regulations

Its mineral exploration program is subject to the Canadian Mineral Tenure Act
Regulation. This Act sets forth rules for locating claims, posting claims,
working claims and reporting work performed. The Company is also subject to the
British Columbia Mineral Exploration Code which tells the Company how and where
the Company can explore for minerals. The Company must comply with these laws to
operate its business. Compliance with these rules and regulations will not
adversely affect its operations.

Environmental Law

The Company is also subject to the Health, Safety and Reclamation Code for Mines
in British Columbia. This code deals with environmental matters relating to the
exploration of mining properties. Its goals are to protect the environment
through a series of regulations affecting Health and Safety, Archaeological
Sites and exploration access.

The Company is responsible to provide a safe working environment, not disrupt
archaeological sites, and conduct its activities to prevent unnecessary damage
to the property.

The Company will secure all necessary permits for exploration and, if explora-
tion is warranted on the property, will file final plans of operation before the
Company starts any mining operations. The Company anticipates no discharge of
water into active stream, creek, river or lake or any other body of water reg-
ulated by environmental law or regulation. No endangered species will be disturb
-ed. Restoration of the disturbed land will be completed according to law. All
holes, pits and shafts will be sealed upon abandonment of the property. It is
difficult to estimate the cost of compliance with the environmental law since
the full nature and extent of its proposed activities cannot be determined until
the Company starts its operations and know what that will involve from an
environmental standpoint.

The Company is in compliance with the Act and will continue to comply with the
Act in the future. The Company believes that compliance with the Act will not
adversely affect its business operations in the future.

BonusAmerica

The Company has entered into a definitive agreement, which closed on March 31,
2004, to acquire BonusAmerica Corporation ("BonusAmerica") from Stanford Inter-
national Holding Corporation ("Stanford"). The Company issued 5 million forward-
split restricted common shares to Stanford for 100% of BonusAmerica. The
founders of the Company will also transfer 6.5 million restricted shares to
Stanford to complete the transaction. Based in Los Angeles, BonusAmerica markets
a series of life style and household products directly to consumers through both
traditional and electronic channels. BonusAmerica controls an "opted-in" E-mail


                                       7
<PAGE>

database and a postal database. BonusAmerica commenced operations on or about
July 1, 2002.

The acquisition will be accounted for as a reverse acquisition, and the assets
of BonusAmerica are recorded at their historical cost. No goodwill will be
recorded in connection with the reverse acquisition, since the Company is in a
development-stage company with no historical operating revenues to date.

BonusAmerica Corporation is a California company; it is the wholly-owned Direct
Marketing subsidiary of Stanford International Holdings Corporation of
California. BonusAmerica's head office is currently located at 834 S. Broadway,
5th Floor, Los Angeles, California. It has merchandising and marketing offices
in Canada, Hong Kong and China. Started in 2000, through initial rental of other
operators' lists and following up with various promotional and marketing
techniques; it built an "Opted-In" database of over 15 million e-mail addresses
and over 3 million postal addresses. In the opinion of management, these
constitute the base of potential customers and a major asset. BonusAmerica only
started to market its line of outstanding household products, personal
electronics, and fashion accessories directly to consumers throughout North
America in August 2002

BonusAmerica has or may generate revenues from the following:

o    Direct Product Marketing - Direct marketing of company sourced merchandise
     to an "Opted-In" database of 15,000,000 e-mail and 3,000,000 postal
     addresses. A China version called BonusChina will start in the second half
     of 2004. The name www.BonusChina.com has already been registered.

o    Media and Advertising Services - Online and traditional advertising on the
     company's marketing portals and printed media. Rental of e-mail and postal
     address lists to other marketers.

o    Virtual Stores - Virtual store facilities for suppliers with no U.S.
     onshore capabilities, providing services such as sales and marketing,
     warehousing, ordering and shipment, and administrations. It will contain
     both B2B and B2C applications. BonusAmerica has not generated significant
     revenues from these activities.

Stanford International Holdings Corporation of California will acquire
11,500,000 out of 19,862.000 or 57.9% of shares outstanding of the registrant
after the close of the acquisition of BonusAmerica Corporation.

History of BonusAmerica Corporation
-----------------------------------

BonusAmerica Corporation (a California company) started out as the Direct
Marketing subsidiary of Stanford International Holdings Corporation (a
California company). The company's head office is currently located at 834 S.
Broadway, 5th Floor, Los Angeles, California 90014. Telephone (213) 243-1505,
Facsimile (213) 243-1509. It has merchandising and marketing offices in Canada,
Hong Kong and China.


                                       8
<PAGE>


BonusAmerica Corporation
------------------------

BonusAmerica is a Direct Marketing and Media company based out of Los Angeles,
California. The company has three distinct divisions:

        1.  Direct Marketing - Direct marketing of company sourced merchandise
            to an "Opted-In" database of 15,000,000 e-mail and 3,000,000 postal
            addresses.
        2.  Media and Advertising - Online and traditional advertising on the
            company's marketing portals and printed media.  Rental of e-mail and
            postal address lists to other marketers.
        3.  Virtual Stores - Virtual store facilities for suppliers with no U.S.
            onshore capabilities, providing services such as sales and market-
            ing, warehousing, ordering and shipment, and administrations.  It is
            designed to contain both B2B and B2C applications.

The company was profitable in its first full year of operations. Its audited
results for the year ended December 31, 2003 (completed by McKennon, Wilson &
Morgan, a PCAOB registered firm) confirmed that it had revenue of $3,711,074 and
net income of $282,731. If it can achieve proper funding, the company expects
aggressive growth of its current business over the next 5 years in the direct
marketing field in North America and China.

The Company, BonusAmerica, started its Direct Marketing division in 2000. For
the next 3 years, through initial rental of other operators' lists and following
up with various promotional and marketing techniques; it built an "Opted-In"
database of over 15 million e-mail addresses and over 3 million postal
addresses. These constitute the company's base of potential customers and a
major asset. It started to market its line of outstanding household products,
personal electronics, and fashion accessories directly to consumers throughout
North America in August 2002. Because of its direct established link to
manufacturers and suppliers overseas, it has experienced a significant margin,
substantially better than its competitors that do not have direct sourcing.

Opted-In Database
-----------------

The company controls an "Opted-In" database of over 15 million e-mail and over 3
million postal addresses. In order to understand the value of this asset, it is
essential to understand the concept of "Opted-In". The simple explanation is
that any promotional type of e-mail that is not "Opted-In" is illegal. SPAM has
been ruled illegal for some time now and recently Microsoft has launched a
multi-million dollar lawsuit against SPAM operators.

In BonusAmerica's case, the database was built on a proprietary stable
infrastructure by an in-house staff. BonusAmerica web site www.BonusAmerica.com
was established to offer a collection of low cost ($9.99 - $99.99) household and
personal interest items to North American consumers. With special offers and
bonuses, BonusAmerica attempts to attract subscribers to Opt-In to receive
future offers. Subscribers that made an actual purchase or requested additional
information were added to the postal database of land addresses. BonusAmerica
started to build the database in 2000 starting with rented lists. E-mails were
sent and the receiver has 2 opportunities to voluntarily take the "Option" of
becoming a BonusAmerica subscriber; i.e. "Opted-In".


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<PAGE>

BonusAmerica's Competitive Features
-----------------------------------

o       It sources products directly from the world's low cost manufacturers and
        offers them to consumers at low prices.
o       Because of the direct link to the suppliers, the products reach the
        shelf very quickly.
o       Its products are usually below $100 and free shipping is included.
o       Exciting promotions offer a free gift with every order.
o       There is a constantly updated list of 60 - 80 items.
o       Operations are handled by a vertically integrated staff with a goal of a
        48-hour turnaround.

Subscriber Profile BonusAmerica Has Developed a Typical Subscriber Profile:
---------------------------------------------------------------------------

o        Web savvy 35+ years old
o        $40,000 annual income
o        Female to male ratio: 60/40
o        Usually value minded
o        Most interested on life style and gadgetry products

Growth Strategy - BonusAmerica has Developed Goals to Accomplish a Growth
-------------------------------------------------------------------------
Strategy for Opt In:
-------------------

o       Improve on all the key statistics in online marketing:
o       Grow database to 30 million in 12 to 18 months
o       Offer more product promotions
o       Improve click rate by designing better and more interesting messages
o       Improve on action rate by offering name brands and better merchandise
        selection
o       Offer bigger ticket merchandise o Implement "Loyalty Program" to create
        a more loyal client base

Supplementary Marketing Methods:
-------------------------------

o        Further develop the private brand "AHNSER"
o        Direct Mailing - Catalogs, Coupons
o        Wholesale to other retailers
o        Store Front Retail
o        TV, Infomercials, Radio and Print advertising

Advertising and Media Connection
--------------------------------

The company started operations of the www.CouponsRewardsSavings.com web site in
2003 and recorded sales of $535,400 in income. There are three main revenue
generation avenues:

1.       Click through revenue from www.CouponsRewardsSavings.com
2.       E-mail and postal list rentals
3.       Advertising on the BonusAmerica catalog

BonusAmerica has advertising agencies, Walter Karl and iMomentum, placing their
-------------------------------------------------------------------------------
clients on the www.CouponsRewardsSavings.com web site.
-----------------------------------------------------

www.CouponsRewardsSavings.com (CR&S)


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<PAGE>

This web site attracts visitors with discounts, free gifts and other promotions.
The company gets paid by the advertiser every time a visitor clicks through to
the clients web site, which is the traditional business model of online
advertising. The list of current advertisers include:

o        Professional Career Development Institute
o        GoTOMyPC
o        Financial Cents News
o        USA Platinum
o        ClearCredit
o        JDate.com
o        Home Business Matchmaker
o        Reunion.com

List Rentals
------------

Management expects to build a database from 15 million e-mail and 3 million
postal addresses to 30 million and 6 million respectively in the next 12 to 18
months. The going price for e-mail address rentals is about 5 cents each and
postal address range between 10 to 50 cents depending on the amount of
screening. This is very high margin business, and management intends to direct
more resources to focus on this activity.

Growth Strategy for Coupon Rewards Savings.com Program and Goals
----------------------------------------------------------------

o       Aggressive marketing to target well-known Brand Names, Fortune 500 and
        other major merchandisers
o       Sign up more brokers such as Walter Karl and iMomentum
o       Increase CR&S's brand awareness through online and offline advertising
        and affiliate programs
o       Increase number of promotions

Virtual Stores
--------------

There are numerous B2B and B2C web sites on the Internet, notable ones being
Amazon.com (B2C) and Alibaba (B2B in China). For B2C, the BonusAmerica concept
takes the business model one step further to connect a manufacturer directly to
the consumer through its direct marketing capabilities. The concept was derived
when a handful of BonusAmerica's suppliers raised such a demand. On the B2B
side, BonusAmerica is already in contact with 800,000 sell side and 200,000 buy
side businesses.

Management Assumptions for Virtual Stores Concept:

o       Most small to medium size overseas manufacturers can not afford to
        establish a merchandising operation in North America
o       Manufacturer also lacks the merchandising know how
o       BonusAmerica will set up virtual store web page, maintain the web page,
        send out promotional material and manage the sales process
o       Delivery either direct from the factory or from manufacturer's inventory
        onshore
o       BonusAmerica is currently in direct contact with 800,000 sell side and
        200,000 buy side businesses

Building of the initial databases for Virtual Stores is underway.


                                       11
<PAGE>

Employees

Initially, the Company intends to use the services of subcontractors for manual
labor exploration work on its mineral properties. Its only technical employees
will be Fred Tse and Ernest Cheung, its officers and directors.

Employees and Employment Agreements

At year end, the Company has no  employees,  other than Messrs.  Tse and Cheung,
its  officers  and  directors,  who were not paid  any  compensation  for  their
services.  Messrs.  Tse and Cheung do not have  employment  agreements  with the
Company.  The  Company  presently  does  not  have  pension,   health,  annuity,
insurance,  stock options, profit sharing or similar benefit plans; however, the
Company may adopt plans in the future.  There are presently no personal benefits
available to any employee.

Risk Factors

Risks associated with the Company's business plan in mineral exploration are as
follows:

1. The Company expects losses to continue, and the failure to generate revenues
could cause the Company to go out of business.

The Company was incorporated in February 1, 2002, and the Company has not start-
ed its proposed business operations or realized any revenues. The Company has no
operating history upon which an evaluation of its future success or failure can
be made. The Company has not generated any operating revenues since inception.
Its net loss since inception to December 31, 2003 is $148,191. Its ability to
achieve and maintain profitability and positive cash flow is dependent upon its
ability to locate a profitable mineral property, its ability to generate
revenues and its ability to reduce exploration stage costs.

The  Company  expects to incur  operating  losses in future  periods.  This will
happen because there are expenses  associated  with the research and exploration
of its mineral properties. The Company cannot guarantee that the Company will be
successful in generating  revenues in the future.  Failure to generate  revenues
will cause the Company to go out of business.

2. The Company is subject to risks inherent in the establishment of a new
business enterprise.

The Company is subject to risks inherent in the establishment of a new business
enterprise including limited capital resources, possible delays in the
exploration of its properties, and possible cost overruns. If the Company is not
able to address these events, should they occur, the Company may have to curtail
or suspend its operations.

3. The Company has no known mineral reserves, and, if it cannot find any, the
Company will have to cease operations.

The Company  has no mineral  reserves.  If the  Company  does not find a mineral
reserve  containing  valuable  minerals  or if the  Company  cannot  explore the
mineral reserve,  either because the Company does not have the money to do it or
because it will not be economically  feasible to do it, the Company will have to
cease operations and you will lose your investment.

4. Weather interruptions in the Province of British Columbia may affect and
delay proposed exploration operations.


                                       12
<PAGE>

Proposed exploration work can only be performed approximately five to eight
months out of the year. This is because rain and snow cause roads leading to its
claims to be impassible during four months of the year. When roads are
impassible, the Company is unable to work and explore.

5. Because the Company is small and does not have much capital, the Company must
limit its exploration. This may prevent the Company from realizing any revenues
and investors may lose their investment as a result.

Because the Company is small and does not have much capital, the Company must
limit the time and money the Company expends on exploration of interests in its
property. In particular, the Company will not:

         devote the time the Company would like to exploring its property;

         spend as much money as the Company would like to exploring its prop-
         erty.

         rent the quality of equipment the Company would like to have for
         exploration.

         have the number of people working on its property that the Company
         would like to have.

By limiting its operations, it will take longer to explore its property. There
are other larger exploration companies that could and probably would spend more
time and money exploring the property that the Company has acquired.

6. The Company will have to suspend its exploration plans if the Company does
not have access to all its supplies and materials the Company needs.

Competition and unforeseen limited sources of supplies in the industry could
result in occasional spot shortages of supplies, like dynamite, and equipment
like bulldozers and excavators that the Company might need to conduct
exploration. The Company is not attempted to locate or negotiate with any
suppliers of products, equipment or materials. The Company will attempt to
locate products, equipment and materials after this offering is complete. If the
Company cannot find the products and equipment the Company needs, the Company
will have to suspend its exploration plans until the Company does find the
products and equipment the Company needs.

7. The Company may not have enough money to complete its exploration.

The Company may not have enough money to complete the exploration of its
property. If it turns out that the Company does not have enough money to
complete its exploration program, the Company will try to raise additional funds
from a second public offering, a private placement or loans. At the present
time, the Company has not made any plans to raise additional money and there is
no assurance that the Company would be able to raise additional money in the
future. If the Company needs additional money, and can't raise it, the Company
will have to suspend or cease operations.

8. One of its officers and directors has conflicts of interest in that he is an
officer and director of other mining companies.

One of its officers and directors has conflicts of interests in that he is an
officer and director of other mining companies. In the future, if the Company
decides to acquire a mining property, which is also sought by one of the
companies, which Mr. Stephen Kenwood is an officer or director, a direct
conflict of interest could result.


                                       13
<PAGE>

9. The Company owes its officers and directors a substantial amount of money
that they are entitled to demand at any time and if they demand repayment of the
amount the Company owes them it may compromise its business operations and an
investor could lose their investment.

Mr. Tse and Archer Pacific Management, a Company wholly owned by Ernest Cheung,
advanced demand loans to the Company in the total sum of $158,516, which were
used for organizational and start-up costs and operating capital. The loans do
not bear interest and have not been paid as of the date hereof. The Company
issued three promissory notes reflecting the demand loans and they are due upon
demand. Its officers agreed that they will accept payment from the Company when
the money is available. However, if they demand repayment of the money owed to
them before the Company is in a position to pay it this may harm its proposed
business operations and investors may lose their investment.

10. The Company may conduct further offerings in the future in which case your
shareholdings will be diluted.

The Company may conduct further offerings in the future to finance its current
project or to finance subsequent projects that the Company decides to undertake.
If the Company decides to raise money or conduct further offerings in the future
your shareholdings will be diluted.

11. The deed on its property has not been registered in its name. The recorded
owner will have superior title to the property.

The claims are recorded in Mr. Kenwood's name to avoid paying additional fees,
however, title to the claims has been conveyed by the Company by an unrecorded
deed. Under British Columbia provincial law, if the deed is recorded in its
name, the Company will have to pay a minimum of $500 (Canadian dollars) and file
other documents since the Company is a foreign corporation in Canada. An un-
recorded deed is one which title to the property has been transferred to the
Company, but the deed has not been filed with the British Columbia office of
records. Title to the property is superior to all other unrecorded deeds. Should
Mr. Kenwood transfer title to another person and that deed is recorded before
recording its deed, that person will have superior title and the Company will
have none.

ITEM 2.  DESCRIPTION OF PROPERTIES

The property of its mining claims is located 20 kilometers south of Cherryville,
BC, and 70 kilometers east of Vernon, BC, along Highway 6 which cuts the
property in half.

The  Company's  administrative  office is located  at 186  Stevens  Drive,  West
Vancouver,  BC, Canada, V7S 1C4. Its phone number is (604) 926-3288.  Its office
is leased from FKT Exploration  Consultants  Limited,  a company wholly owned by
Fred Tse,  started April 2002, on a month to month basis and its monthly  rental
is $600.

ITEM 3.  LEGAL PROCEEDINGS

The Company is not a party to any pending litigation and none is contemplated or
threatened.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITYHOLDERS

There were no matters submitted to the shareholders during the fourth quarter of
2003.


                                       14
<PAGE>

                                     PART II

ITEM 5.  MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDERS MATTERS

At December 31, 2003 the Company had  approximately 50 shareholders of record of
its  common  stock,   including  shares  held  by  brokerage   clearing  houses,
depositories  or otherwise in unregistered  form. The beneficial  owners of such
shares   are  not  known  to  the   Company.   Its   common   stock  was  traded
over-the-counter  on the Bulletin Board operated by the National  Association of
Securities  Dealers,  Inc. under the symbol "LGBW"  (subsequent to year end, the
symbol was changed upon the forward split). The table shows the high and low bid
of its common stock since October 2, 2003, when its securities were approved for
trading.  The quotations reflect  inter-dealer  prices,  without retail mark-up,
mark-down or commission and may not represent actual transactions.

         2003                           High Bid                         Low Bid
    Quarter ended
---------------------------- -------------------------------- ------------------
     December 31                            *                               *
         2003                             $.04                             $.04
     September 30                           *                               *
       June 30                              *                               *
       March 30                             *                               *

--------------------------------------------------------------------------------

There are no plans, proposals, arrangements or understandings with any person
with regards to the development of a trading market in any of its securities.

Of the 14,862,000 shares of common stock outstanding as of December 31, 2003,
9,000,000 shares are restricted securities and may only be resold in compliance
with Rule 144 of the Securities Act of 1933 and 5,862,000 are deemed free
trading.  (Adjusted for 1 to 10 forward split.)

The Company issued 586,200 shares of common stock (pre forward split one to ten)
through its public offering that closed on January 3, 2003 and raised $59,247.

The Company is not declared any cash dividends, nor does the Company intends to
do so. The Company is not subject to any legal restrictions respecting the pay-
ment of dividends, except that they may not be paid to render the Company insolv
-ent. Dividend policy will be based on its cash resources and needs and it is
anticipated that all available cash will be needed for its operations in the
foreseeable future. There is no compensation plans under which its common stocks
are authorized for issuance.

SEC Rule 15g

Its Company's shares are covered by Rule 15g of the Securities Exchange Act of
1934, as amended that imposes additional sales practice requirements on broker/
dealers who sell such securities to persons other than established customers and
accredited investors (generally institutions with assets in excess of $5,000,000
or individuals with net worth in excess of $1,000,000 or annual income exceeding


                                       15
<PAGE>


$200,000 or $300,000 jointly with their spouses). For transactions covered by
the Rule, the broker/dealer must make a special suitability determination for
the purchase and have received the purchaser's written agreement to the trans-
action prior to the sale. Consequently, the Rule may affect the ability of
broker/dealers to sell its securities and also may affect your ability to sell
your shares in the secondary market.

Section 15(g) of the Exchange Act also imposes additional sales practice
requirements on broker/dealers who sell penny securities. These rules require a
one-page summary of certain essential items. The items include the risk of
investing in penny stocks in both public offerings and secondary marketing;
terms important to in understanding of the function of the penny stock market,
such as "bid" and "offer" quotes, a dealers "spread" and broker/dealer
compensation; the broker/dealer compensation, the broker/dealers duties to its
customers, including the disclosures required by any other penny stock
disclosure rules; the customers rights and remedies in causes of fraud in penny
stock transactions; and, the NASD's toll free telephone number and the central
number of the North American Administrators Association, for information on the
disciplinary history of broker/dealers and their associated persons.

ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS

Some discussion in this report may contain a number of forward-looking
statements that reflect its current views with respect to future events and
financial performance. Forward-looking statements are often identified by words
like: believe, expect, estimate, anticipate, intend, project and similar
expressions, or word which, by their nature, refer to future events. You should
not place undue certainty on these forward-looking statements, which apply only
as of December 31, 2003. These forward-looking statements are subject to certain
risks and uncertainties that could cause actual results to differ materially
from historical results or its predictions.

Its Company is engaged in exploration of its property. Its Company's principal
capital resources have been acquired through issuance of common stock and from
shareholder loans.

The Company is a start-up, exploration stage company and have not yet generated
or realized any revenues from its business operations. The Company must raise
cash in order to implement its plan and stay in business.

As at December 31, 2003, the Company had cash resources of $8,821.

Results of Operations

From Inception on February 1, 2002 to December 31, 2003, the Company has engaged
in no significant operations other than organizational activities, acquiring and
staking its first property, preparing the registrations of its securities,
completing its public offering and beginning Phase 1 of its exploration program.

Since inception, the Company has used its common stock to raise money, the
Company has also obtained demand loans totaling $158,516 from its officers, for
its property acquisition, for corporate expenses and to repay outstanding
indebtedness. Net cash provided by financing activities from inception to
December 31, 2003 was $223,790, as the result of proceeds received from the
founders of the Company and from the public offering pursuant to the
Registration Statement Form SB-2 effective October 25, 2002.

The Company had no revenues in the years ended December 31, 2003 or 2002, except
for interest income of $13,241 in 2003 and $3,551 in 2002.

The Company incurred expenses in 2003 totaling $107,955 compared to $57,029 in
2002. The major components of these expenses were: legal and audit fees of


                                       16
<PAGE>

$15,248 in 2003 compared to $37,711 in 2002, in which expenses were higher due
to registration expenses; office lease of $5,553 in 2003 compared to $3,423 in
2002; office and miscellaneous of $3,322 in 2003 and $2,262 in 200s; mineral
staking costs were none in 2003 compared to $4,552 in 2002.

The Company incurred $75,906 in 2003 and $9,081 in 2002 for amortization of
deferred stock based compensation. The company accrued $7,926 in imputed
interest in 2003 compared to none in 2002. The loss for the period was ($94,713)
in 2003 compared to ($53,478) in 2002. The net loss per share was ($.01) in 2003
and ($.03) in 2002.

Liquidity and Capital Resources

As of December 31, 2003, the Company has yet to generate any revenues from its
business operations.

As of December 31, 2003, the Company had cash resources of $8,821. The Company
had notes receivable of $160,000.

Need for Additional Financing

The Company does not have capital sufficient to meet the Company's cash needs,
including the costs of compliance with the continuing reporting requirements of
the Securities Exchange Act of 1934. The Company will have to seek loans or
equity placements to cover such cash needs. Lack of its existing capital may be
a sufficient impediment to prevent it from accomplishing the goal of carrying
out its business. The Company's needs for additional financing are likely to
increase substantially. The Company will need to raise additional funds to
expand any business activities in the next twelve months.

No commitments to provide additional funds have been made by management or other
stockholders. Accordingly, there can be no assurance that any additional funds
will be available to the Company to allow it to cover its expenses as they may
be incurred.

Irrespective of whether the Company's cash assets prove to be inadequate to meet
the Company's operational needs, the Company might seek to compensate providers
of services by issuances of stock in lieu of cash.

The Company has no plans for any research and development in the next twelve
months. The Company has no plans at this time for purchases or sales of fixed
assets which would occur in the next twelve months.

The Company anticipates significant changes in the number of employees in the
next twelve months due to the BonusAmerica acquisition.

The Company's auditor has issued a "going concern"  qualification as part of his
opinion in the Audit Report. There is substantial doubt about the ability of the
Company to  continue as a "going  concern."  The  Company  has no  business,  no
capital, debt in excess of $170,493,  all of which is current,  minimal cash, no
liquid assets, and no capital commitments.  The effects of such conditions could
easily  be to cause  the  Company's  bankruptcy,  except  there are no assets to
liquidate in Bankruptcy.



                                       17
<PAGE>


ITEM 7.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

                                TABLE OF CONTENTS
INDEPENDENT AUDITORS REPORT                                            F-1
FINANCIAL STATEMENTS
Balance Sheet                                                          F-2
Statement of Operations                                                F-4
Statement of Stockholder's Equity (Deficit)                            F-3
Statement of Cash Flows                                                F-5
Notes To Financial Statements                                       F-6 - F-13

ITEM 8.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE

Since September 2002, Moore Stephens Ellis Foster Ltd., Chartered Accountants,
has been retained to provide the review engagement report for its financial
statements as of September 30, 2002 and to provide the auditor's reports for the
financial statements as of December 31, 2002 and December 31, 2003. The change
of accountant was approved by majority consent of the board of directors. The
Company is contacted its former accountant, Cunningham & Associates LLP,
Certified Public Accountants for dismissal of its services and there are no
disagreements between the Company and the former accountant, Cunningham &
Associates LLP, whether resolved or not resolved, on any matter of accounting
principles or practices, financial statements disclosures or auditing scope or
procedure, which would cause them to make reference to the subject matter of a
disagreement in connection with their report from its inception to April 5,
2002. The former accountant's report on its financial statements does not
contain any adverse opinions or disclaimers of opinions and is not qualified or
modified as to uncertainty, auditing scope or accounting principles.

ITEM 8A.  CONTROLS AND PROCEDURES

Based on the most recent evaluation, which was completed within 90 days of
filing of this Form 10-KSB, the Company's chief executive officer and chief
financial officer believe the Company's disclosure controls and procedures (as
defined in Exchange Act Rule 13a-14 and 15d-14) are effective. There were no
significant changes in the Company's internal controls nor other facts that
would significantly affect these controls subsequent to the date of this
evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses. The Company is presently unable to provide
segregates of duties within the Company as a means of internal control. As a
result, the Company is presently relying on overriding management short term
review procedures until such time as additional funding is provided to hire
additional executive to segregate duties within the Company.


                                       18
<PAGE>

                                    PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS; COMPLIANCE
WITH SECTION 16(a) OF THE EXCHANGE ACT

Officers and Directors

Each of its directors is elected by stockholders to a term of one year and
serves until his or her successor is elected and qualified. Each of its officers
is elected by the board of directors to a term of one year and serves until his
or her successor is duly elected and qualified, or until he or she is removed
from office. The board of directors has no nominating, auditing or compensation
committees.

The names, addresses, ages and positions of its present officers and directors
are set forth below:

-------------------------------------- -------- --------------------------------
Full Name and Resident Address         Age      Positions
-------------------------------------- -------- --------------------------------
Fred Tse                               56       President and Director
186 Stevens Drive
West Vancouver, BC, V7S 1C4
-------------------------------------- -------- --------------------------------
Ernest Cheung                          52       Secretary/Treasurer and Director
141-757 West Hastings St. #328
Vancouver, BC, V6C 1A1
-------------------------------------- -------- --------------------------------
Stephen Kenwood                        42       Director
2073 - 149th Street
Surrey, BC, V4A 8L4
-------------------------------------- -------- --------------------------------

The persons named above have held their offices/positions since inception of its
company and are expected to hold their offices/positions until the next annual
general meeting of its stockholders.

Background of Officers and Directors

Mr. Fred Tse has been its President  and member of its board of directors  since
the inception of its  business.  Mr. Tse has devoted  approximately  100% of his
professional  time to its business and intends to continue to devote this amount
of time in the future:

Mr.  Tse  has  membership  with  the  Association  of  Professional   Engineers,
Geologists and  Geophysicists of Alberta and the Canadian Society of Exploration
Geophysicists.  Mr. Tse received a M.Sc.  in Applied  Geophysics  from  Columbia
University of New York, and, B.A.  Honours,  Physics and Mathematics  from Doane
College, Crete, Nebraska.

Mr. Tse has been involved in venture capital markets for many years, through his
involvement with various public and private companies.

After Mr. Tse left Pacific  International  Securities  Inc. in December 2001, He
started to prepare for establishing Longbow Mining Corp. and became President in
February, 2002. Mr. Tse is currently the President of Longbow Mining Corporation

Since 1997 to December, 2001 he was an Investment Advisor with Pacific Inter-
national Securities Inc.

Since 1994 to 1996 he was a Senior Geophysicist with Teknica Petroleum Services
Ltd.

Since 1988 to 1993 he was a Consulting Geophysicist with Sabor Energy Inc.

Since 1983 to 1986 he was Chief Geophysicist with Ulster Petroleums Ltd.


                                       19
<PAGE>

Since 1986 to 1988 he was a Staff Geophysicist with Husky Oil Operations Ltd.

Since 1981 to 1983 he was  Senior  Geophysicist  with  Norcen  Energy  Resources
Limited in Northwestern Alberta and Northeastern British Columbia.

Since 1977 to 1981 he was Senior Geophysicist with Gulf Canada Resources Inc. in
Northeastern British Columbia.

Mr. Ernest Cheung has been its  Secretary,  Treasurer and member of its board of
directors  since  the  inception  of  its  business.   Mr.  Cheung  has  devoted
approximately  10% of his  professional  time to its  business  and  intends  to
continue to devote this amount of time in the future:

Mr.  Cheung  received  a  Bachelors  Degree in Math in 1973 from  University  of
Waterloo,  Ontario.  He received a MBA in Finance  and  Marketing  from  Queen's
University, Ontario, in 1975.

Mr. Cheung has been involved in venture capital markets for many years.

Since January of 1997,  Mr. Cheung has been the President of Agro  International
Holdings Inc., an Agriculture Company (AOH:TSX).

Since May,  2000,  Mr. Cheung has been President of China NetTV Holdings Inc., a
Set-Top Box Technology Company (CTVH:OTCBB).

Since April,  1997 Mr. Cheung has been Secretary of Drucker Inc., an Oil and Gas
Company (DKIN:OTCBB).

Since  June,  1998 Mr.  Cheung  has been an  independent  director  of ITT World
Investment Group Inc., a Beverage Distribution company (IWI.A:TSX).

Since  April,  1999 Mr.  Cheung has been an  independent  director of  NetNation
Communications Inc., a Domain Name Registration company (NNCI:NASDAQ).

Since August,  1998. Mr. Cheung has been a Director of Pacific E. Link Corp., an
advertising company (PLC:TSX).

Since May,  1995 Mr.  Cheung has been  President  of Richco  Investors  Inc.,  a
company which provides capital market services (YRU.A:TSX).

Since March,  1997 Mr. Cheung has been an independent  director of Spur Ventures
Inc., a Fertilizer company (SVU:TSX).

Since  December,  2001 Mr. Cheung has been  Secretary of The Link Group Inc., an
Internet Surveillance company (LNKG:OTCBB).

Since  March,  1997 Mr.  Cheung has been  Secretary  of Xin Net  Corp.,  a China
Internet company (XNET:OTCBB)

From 1991 to 1993 he was  Vice-President  of Midland  Walwyn  Capital,  Inc.  of
Toronto, Canada, now known as Merrill Lynch Canada.

From 1992 until 1995 he served as  Vice-President  and  Director of Tele Pacific
International Communications Corp.


                                       20
<PAGE>

Mr.  Stephen  Kenwood  has been a member  of its  board of  directors  since the
inception  of its  business.  Mr.  Kenwood has devoted  approximately  2% of his
professional  time to its business and intends to continue to devote this amount
of time in the future:

Steve  Kenwood  is a  registered  member  of  the  Association  of  Professional
Engineers and Geoscientists of British Columbia. Mr. Kenwood received a Bachelor
of Science (Geology) degree from the University of British Columbia in 1987.

Mr. Kenwood has been involved in the venture  capital markets for the last eight
years,  through  his  involvement  as a  geological  consultant  and  management
consultant to various public and private companies.

During his 14 years as a geologist,  Mr. Kenwood has gained valuable  experience
in the area of advanced project development.

Since  March,  1996 Mr.  Kenwood has been a director of Majestic  Gold Corp.,  a
natural resource exploration company which list listed on the TSX (MJS:TSX).

Since  September,  1997 Mr. Kenwood has been a director of Auterra Gold Corp., a
natural resource exploration company which list listed on the TSX (AUW:TSX).

From July, 1999 to November 2001, Mr. Kenwood was a director of Gothic Resources
Inc.  (since  re-named   American  Natural  Energy  Corp.)  a  natural  resource
exploration company which is listed on the TSX (ANR.U:TSX).

From  February,  2000 to  October,  2000,  Mr.  Kenwood  was a director of Cheni
Resources Inc. a natural resource exploration company which is listed on the TSE
(CHB:TSE).

From June,  1996 to July,  1999 Mr.  Kenwood was a director of Kinvara  Ventures
Inc.,  a  natural  resource  exploration  company  which  is  listed  on the TSX
(KIN:TSX).

From April,  1997 to February,  1998 Mr. Kenwood was President and a Director of
Indio Ventures Inc, an oilfield service company which is listed on the TSX.

From  May,  1995 to  March,  1999 Mr.  Kenwood  was a  Director  of Miner  River
Resources Inc. (since re-named Eagle Plains  Resources Ltd., a natural  resource
exploration company which is listed on the TSX (EPL:TSX).

Since 1993 Mr. Kenwood has been a partner with MCG Market Catalyst Group Inc., a
private venture capital group based in Vancouver, British Columbia.

From June 1993 to June 1995,  Mr.  Kenwood  worked on a long-term  contract with
Adrian Resources Ltd. on the Petaquilla porphyry copper-gold deposit in Panama.

As President of Pebble Beach Geological  Services Ltd., Mr. Kenwood worked as an
independent geological consultant since 1992.

From January 1990 to August 1991, Mr.  Kenwood worked as a project  geologist at
Eskay Creek for Prime Exploration Ltd.

Mr. Kenwood was a geologist  with Cominco,  Ltd. on the Snip gold mine from July
1987 to December, 1989.


                                       21
<PAGE>

Conflicts of Interest

The  Company  believes  Mr.  Stephen  Kenwood  will be subject to  conflicts  of
interest. The conflicts of interest arise from Mr. Kenwood's  relationships with
other  mining  corporations.  In the future,  Mr.  Kenwood  will  continue to be
involved in the mining business for other entities and their  involvement  could
create a conflict of interest. At the present time, the Company does not foresee
a direct conflict of interest because the Company does not intend to acquire any
additional  mining  properties.  The only conflicts that the Company foresees is
Mr.  Kenwood's  devotion  of time to mining  projects  that do not  involve  the
Company.

Specifically,  Mr. Kenwood is a director of Gothic Resources Inc., Majestic Gold
Corp. and Auterra Gold Corp., all of which are engaged in the mining business.

Involvement in Certain Legal Proceedings

To its knowledge, during the past five years, its officer and director has: (1)
not filed a petition under the federal bankruptcy laws or any state insolvency
law, nor had a receiver, fiscal agent or similar officer appointed by a court
for the business or present of such a person, or any partnership in which he was
a general partner at or within two yeas before the time of such filing, or any
corporation or business association of which he was an executive officer within
two years before the time of such filing; (2) were convicted in a criminal
proceeding or named subject of a pending criminal proceeding (excluding traffic
violations and other minor offenses); (3) were the subject of any order,
judgment or decree, not subsequently reversed, suspended or vacated, of any
court of competent jurisdiction, permanently or temporarily enjoining him from
or otherwise limiting the following activities: (i) acting as a futures
commission merchant, introducing broker, commodity trading advisor, commodity
pool operator, floor broker, leverage transaction merchant, associated person of
any of the foregoing, or as an investment advisor, underwriter, broker or dealer
in securities, or as an affiliated person, director of any investment company,
or engaging in or continuing any conduct or practice in connection with such
activity; (ii) engaging in any type of business practice; (iii) engaging in any
activity in connection with the purchase or sale of any security or commodity or
in connection with any violation of federal or state securities laws or federal
commodity laws; (4) were the subject of any order, judgment or decree, not
subsequently reversed, suspended or vacated, of any federal or state authority
barring, suspending or otherwise limiting for more than 60 days the right of
such person to engage in any activity described above under this Item, or to be
associated with persons engaged in any such activity; (5) were found by a court
of competent jurisdiction in a civil action or by the Securities and Exchange
Commission to have violated any federal or state securities law and the judgment
in subsequently reversed, suspended or vacate; (6) were found by a court of
competent jurisdiction in a civil action or by the Commodity Futures Trading
Commission to have violated any federal commodities law, and the judgment in
such civil action or finding by the Commodity Futures Trading Commission has not
been subsequently reversed, suspended or vacated.

Code of Ethics

The Company has not adopted a code of ethics as of December 31, 2003.

Audit Committee and Audit Committee Financial Expert

The Company has not at present a  separately  designated  audit  committee.  The
entire  board of  directors  is  acting  as its  Company's  audit  committee  as
specified in Section 3(a)(58)(B) of the Exchange Act.

The board of directors has determined that the Company has at least one
qualified financial expert serving on its audit committee. That person is Ernest
Cheung.


                                       22
<PAGE>

Mr. Cheung is not independent because he is an affiliate of the Company.

ITEM 10.  EXECUTIVE COMPENSATION

Messrs.  Tse,  Cheung  and  Kenwood,  its  officers  and  directors,   were  not
compensated  for their services and there are no plans to compensate them in the
near future until such time as the Company  generates  sufficient  revenue to do
so. The proceeds of this offering will not be used to compensate them.

<TABLE>
<CAPTION>

                                     SUMMARY COMPENSATION TABLE OF EXECUTIVES
                                            Annual Compensation                                          Awards

Name and                 Year          Salary ($)       Bonus         Other Annual          Restricted           Securities
Principal                                               ($)           Compensation ($)      Stock                Underlying
Position                                                              Award(s)($)           Options/SARs(#)
-----------------------------------------------------------------------------------------------------------------------------
<S>                       <C>           <C>               <C>               <C>             <C>                       <C>

Fred Tse,                 2003          0                 0                 0               0                         0
President                 2002          0                 0                 0               0                         0
                          2001          0                 0                 0               0                         0

Ernest Cheung,            2003          0                 0                 0               0                         0
CFO                       2002          0                 0                 0               0                         0
                          2001          0                 0                 0               0                         0
</TABLE>


Indemnification

Under its Articles of Incorporation  and Bylaws of the corporation,  the Company
may  indemnify  an officer or  director  who is made a party to any  proceeding,
including a law suit, because of his position,  if he acted in good faith and in
a manner he  reasonably  believed  to be in its best  interest.  The Company may
advance  expenses  incurred in  defending a  proceeding.  To the extent that the
officer or director is  successful  on the merits in a proceeding as to which he
is to be  indemnified,  the Company  must  indemnify  him  against all  expenses
incurred,  including  attorney's  fees.  With  respect to a  derivative  action,
indemnity  may be made only for  expenses  actually and  reasonably  incurred in
defending the proceeding,  and if the officer or director is judged liable, only
by a court order.  The  indemnification  is intended to be to the fullest extent
permitted by laws of the State of Nevada.

Regarding  indemnification  for liabilities  arising under the Securities Act of
1933,  which may be permitted  to  directors  or officers  under Nevada law, the
Company  is  informed  that,  in the  opinion  of the  Securities  and  Exchange
Commission,  indemnification  is against public policy,  as expressed in the Act
and is, therefore, unenforceable.

ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

Security Ownership of Certain Beneficial Owners

The  following  table sets forth,  as of December 31, 2003,  the total number of
shares owned beneficially by each of its directors,  officers and key employees,
individually  and as a group,  and the present owners of 5% or more of its total

                                       23

<PAGE>

outstanding  shares.  The table  also  reflects  what  their  ownership  will be
assuming completion of the sale of all shares in this offering.  The stockholder
listed below has direct  ownership of his shares and  possesses  sole voting and
dispositive power with respect to the shares:

Mr. Cheung and Mr. Tse may be deemed to be a parent and promoter of its company
within the meaning of such terms under the  Securities  Act of 1933, as amended,
by virtue of his/its direct and indirect stock holdings.

<TABLE>
<CAPTION>

---------------------------------- ------------------ ------------------- -----------------------
                                                                          Percentage of
Name and Address of Beneficial     Number of Shares                       Ownership After
Owner                              Owned              Office/Position     Offering
---------------------------------- ------------------ ------------------- -----------------------
<S>                                <C>                <C>                 <C>
Fred Tse                           3,000,000*         President and       20.19%
186 Stevens Drive                                     Director
West Vancouver,
BC V7S 1C4
---------------------------------- ------------------ ------------------- -----------------------
Ernest Cheung [1]                  6,000,000*         Secretary/          40.37%
141-757 West Hastings Street,                         Treasurer and
#328                                                  Director
Vancouver, BC V6C 1A1
---------------------------------- ------------------ ------------------- -----------------------
Stephen Kenwood                    nil                Director            0%
2073 - 149th Street,
Surrey, BC, V4A 8L4
---------------------------------- ------------------ ------------------- -----------------------
All Officers and Directors, as a   9,000,000*                             64.56%
Group (2 persons)
---------------------------------- ------------------ ------------------- -----------------------
</TABLE>

(* Post forward split one for ten.)

[1] These shares are held by Archer  Pacific  Management  Inc., a company wholly
owned by Ernest Cheung.

Changes in Control

To the knowledge of management, there are no present arrangements or pledges of
its securities that may result in a change in its control of the Company.

Equity Compensation Plans

The  Company  is  no  compensation  plans  (including  individual   compensation
arrangements) under which securities are authorized for issuance.

ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
In February 1, 2002, the Company issued a total of 900,000 shares of restricted
common stock to Mr. Fred Tse and Ernest Cheung (in the name of his company,
Archer Pacific Management Inc.) officers and directors of the company. This was
accounted for as advances of $6,000.00.

                                       24

<PAGE>

Since its inception, Mr. Fred Tse and Archer Pacific Management Inc., advanced
demand loans to the Company in the total sum of $158,516, which were used for
organizational and start-up costs and operating capital. The loans do not bear
interest and have not been paid as of the date hereof. There are three
promissory notes reflecting the loans and they are not due on a specific date.

The promissory notes consist of advances to a company controlled by an
individual related to a director of the Company. The notes bear interest at 6%
per annum accrued daily and repayable on demand.

During fiscal year 2003, interest income of $9,600 (2002 - $2,068) was earned
from a company controlled by an individual related to a director of the Company.
At year-end, this amount remained unpaid and is shown under accounts receivable.

During fiscal year 2003, rent of $4,165 (2002 - $3,423) was charged by a company
wholly-owned by a director of the Company. At year-end, this amount remained
unpaid and is shown under accounts payable and accrued liabilities.

Other related party transactions are disclosed elsewhere in the financial
statements.

In February 2004, the Company signed a definitive agreement to acquire 100%
interest in Bonus America Corporation by issuing five million (5,000,000)
post-split restricted common shares from treasury and transferring 6.5 million
(6,500,000) restricted common shares from founding shareholders.

The acquisition will be accounted for as a reverse acquisition.

During the fiscal year 2002, the Company recorded a deferred stock-based
compensation of $84,987 representing the value of restricted stock shares issued
to certain officers and directors of the Company. Deferred stock-based
compensation represents the difference between the sale price and the market
price of the Company stock on the date that restricted stock is sold to certain
employees and directors. The Company amortized deferred stock compensation over
the vesting period of one year. During the fiscal year 2003, the Company
recorded amortization of deferred stock-based compensation of $75,906 (2002 -
$9,081).

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

Reports on Form 8-K

No Form 8-Ks have been filed since inception.

Exhibits

The following Exhibits are incorporated herein or by reference from the
Registrant's Form SB-2 Registration Statement filed with the Securities and
Exchange Commission, SEC file #333-86982 on April 24, 2002. Such exhibits are
incorporated herein by reference pursuant to Rule 12b-32:

                                       25

<PAGE>

Exhibit No.         Document Description

3.1*                Articles of Association
3.2*                Bylaws
4.1*                Specimen Stock Certificate
4.2*                Promissory Note to Archer Pacific Management Inc. for the
                    Company $100,000.00
4.3*                Promissory Note to Archer Pacific Management Inc. for the
                    Company $39,010.97
4.4*                Promissory Note to Fred Tse for the Company $19,506.16
10.1*               Gabi Claim
10.2*               Madi Claim
10.11*              Bill of Sale Absolute
10.12*              Statement of Trustee
10.13*              Deed
31.1                Rule 13a-14(a)/15(a)-14(a) Certification
32.1                Section 1350 Certification
99.1*               Subscription Agreement

*  Incorporated  by reference to same exhibit filed with the Company's Form SB-2
Registration Statement on April 24, 2002.

ITEM 14.  PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit Fee.

The aggregate fees for each of the last two fiscal years for professional
services rendered by the principal accountant for the audit of its annual
financial statements and review of financial statements included in its Form
10-QSB or services that are normally provided by the accountant in connection
with statutory and regulatory filings or engagement for two years are:

for fiscal year 2002: $0;
and for fiscal year 2003: $3,100.

Tax Fees.

None.

All Other Fees.

None.


                                       26
<PAGE>

                                   SIGNATURES

In accordance with Section 13 or 15(d) of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized, on this 7th day of April, 2004.

                                LONGBOW MINING CORP.
                                (Registrant)

                                BY: /s/ Fred Tse
                                Fred Tse
                                President and a member of the Board of Directors

In accordance with the Securities Exchange Act of 1934, this report has been
signed below by the following person on behalf of the Registrant and in the
capacities and on the dates indicated.

/s/ Fred Tse
Fred Tse President and a member of the Board of Directors
4/7/2004

/s/ Ernest Cheung
Ernest Cheung
Secretary, Treasurer and a member of the Board of Directors who also performs
the function of principal financial officer and principal accounting officer
4/7/2004


                                       27

<PAGE>

                           LONGBOW MINING CORP.
                           (A pre-exploration stage company)

                           Financial Statements
                           (Expressed in U.S. Dollars)

                           December 31, 2003 and 2002





                           Index

                           Report of Independent Auditors
                           Balance Sheets
                           Statements of Stockholders' Equity
                           Statements of Operations
                           Statements of Cash Flows
                           Notes to Financial Statements


<PAGE>

MOORE STEPHENS ELLIS FOSTER LTD.
  CHARTERED ACCOUNTANTS

1650 West 1st Avenue
Vancouver, BC  Canada   V6J 1G1
Telephone:  (604) 734-1112  Facsimile: (604) 714-5916
Website:  www.ellisfoster.com

--------------------------------------------------------------------------------


REPORT OF INDEPENDENT AUDITORS


To the Board of Directors and Stockholders

LONGBOW MINING CORP.
(A pre-exploration stage company)

We have audited the balance sheets of Longbow Mining Corp. ("the Company") (A
pre-exploration stage company) as at December 31, 2003 and 2002, the related
statements of stockholders' equity, operations and cash flows for the year ended
December 31, 2003 and the period from February 1, 2002 (inception) to December
31,2003. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial
statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and
perform an audit to obtain reasonable assurance whether the financial statements
are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.

In our opinion, these financial statements present fairly, in all material
respects, the financial position of the Company as at December 31, 2003 and 2002
and the results of its operations and cash flows for the year ended December 31,
2003 and the period from February 1, 2002 (inception) to December 31, 2003 in
conformity with generally accepted accounting principles in the United States of
America.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 1 to the
financial statements, the Company has suffered losses from operations that raise
substantial doubt about its ability to continue as a going concern. Management's
plans in regard to these matters are also described in Note 1. The financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.



                                            /s/ MOORE STEPHENS ELLIS FOSTER LTD.
Vancouver, Canada                           "MOORE STEPHENS ELLIS FOSTER LTD."
March 5, 2004                                        Chartered Accountants

--------------------------------------------------------------------------------

MS An  independently  owned and operated member of Moore Stephens North America,
Inc. Members in principal cities throughout North America.  Moore Stephens North
America, Inc. is a member of Moore Stephens  International  Limited,  members in
principal cities throughout the world.

                                      F-1

<PAGE>

<TABLE>
<CAPTION>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Balance Sheets
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
-------------------------------------------------------------------------------------------------------------------------------
                                                                                               2003                      2002
-------------------------------------------------------------------------------------------------------------------------------
<S>                                                                              <C>                         <C>
ASSETS

Current
  Cash and cash equivalents                                                      $            8,821          $         21,122
  Promissory notes (Note 3)                                                                 160,000                   160,000
  Other receivable                                                                           11,668                     4,695
-------------------------------------------------------------------------------------------------------------------------------

Total current assets                                                                        180,489                   185,817

Mineral property (Note 4)                                                                                                   -
                                                                                                  -
-------------------------------------------------------------------------------------------------------------------------------

Total assets                                                                     $          180,489          $        185,817
===============================================================================================================================

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities

Current
  Accounts payable and accrued liabilities                                       $           11,976          $          6,423
  Due to a director                                                                          19,506                    19,506
  Due to a shareholder                                                                      139,011                   139,011
-------------------------------------------------------------------------------------------------------------------------------

Total current liabilities                                                                   170,493                   164,940
-------------------------------------------------------------------------------------------------------------------------------

Stockholders' Equity

Share capital
  Authorized:
        750,000,000 common shares with a par value
                      of $0.0001 per share
  Issued and outstanding:  14,862,000 common shares                                           1,486                     1,486

Additional paid-in capital                                                                  156,701                   148,775

Deferred stock-based compensation                                                                 -                   (75,906)

(Deficit) accumulated during the pre-exploration stage                                     (148,191)                  (53,478)
-------------------------------------------------------------------------------------------------------------------------------

Total stockholders' equity                                                                    9,996                    20,877
-------------------------------------------------------------------------------------------------------------------------------

Total liabilities and stockholders' equity                                       $          180,489          $        185,817
===============================================================================================================================
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                      F-2

<PAGE>

<TABLE>
<CAPTION>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Statements of Operations
(Expressed in U.S. Dollars)
-----------------------------------------------------------------------------------------------------------------------------
<S>                                                         <C>                     <C>                    <C>
                                                                   February 1                                     February 1
                                                                         2002                                           2002
                                                               (inception) to             Year ended          (inception) to
                                                                  December 31            December 31             December 31
                                                                         2003                   2003                    2002
-----------------------------------------------------------------------------------------------------------------------------

Interest income                                             $        16,792         $         13,241       $          3,551
-----------------------------------------------------------------------------------------------------------------------------

General and administrative expenses
  Imputed interest                                                    7,926                    7,926                      -
  Legal and audit fees                                               52,959                   15,248                 37,711
  Occupancy                                                           8,976                    5,553                  3,423
  Office and miscellaneous                                            5,584                    3,322                  2,262
  Mineral claim staking costs                                         4,552                        -                  4,552
  Amortization of deferred
    stock-based compensation                                         84,987                   75,906                  9,081
-----------------------------------------------------------------------------------------------------------------------------

                                                                    164,984                  107,955                 57,029
-----------------------------------------------------------------------------------------------------------------------------

(Loss) for the period                                       $      (148,191)        $        (94,713)      $        (53,478)
=============================================================================================================================

(Loss) per share
 - basic and diluted                                                                $         (0.01)       $         (0.03)
=============================================================================================================================

Weighted average number of
  common shares outstanding
  - basic and diluted                                                                     14,862,000              1,779,880
=============================================================================================================================
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                      F-3

<PAGE>

<TABLE>
<CAPTION>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Statements of Stockholders' Equity
(Expressed in U.S. Dollars)
------------------------------------------------------------------------------------------------------------------------------------
<S>                                              <C>          <C>         <C>             <C>            <C>            <C>

                                                                                                           Deficit
                                                                                                      accumulated
                                                                         Additional    Deferred         during           Total
                                                Common stock              paid-in     stock-based    pre-exploration   stockholders'
                                          ---------------------------
                                               Shares       Amount       capital      Compensation       stage          equity
------------------------------------------------------------------------------------------------------------------------------------

Balance, February 1, 2002                                -    $     -     $        -      $       -      $        -     $        -

Issuance of restricted stock for cash
  November 2002, $0.000667 per share             9,000,000        900          5,100              -               -          6,000

Issuance of common stock for cash
  November 2002, $0.01011 per share              5,862,000        586         58,688              -               -         59,274

Deferred stock-based compensation
  resulting from issuance of restricted stock            -          -         84,987        (84,987)              -              -

Amortization of deferred stock-based
  compensation                                           -          -              -          9,081               -          9,081

Comprehensive income (loss):
  (Loss) for the period                                  -          -              -              -         (53,478)       (53,478)
-----------------------------------------------------------------------------------------------------------------------------------

Balance, December 31, 2002                      14,862,000    $ 1,486     $  148,775      $ (75,906)     $  (53,478)    $   20,877

Amortization of deferred stock-based
  compensation                                           -          -              -         75,906               -         75,906

Imputed interest calculated on advances
  from stockholders                                      -          -          7,926              -               -          7,926

Comprehensive income (loss):
  (Loss) for the year                                    -          -              -              -         (94,713)       (94,713)
-----------------------------------------------------------------------------------------------------------------------------------

Balance, December 31, 2003                      14,862,000    $ 1,486     $  156,701      $       -      $ (148,191)    $    9,996
===================================================================================================================================
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                      F-4

<PAGE>

<TABLE>
<CAPTION>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Statements of Cash Flows
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------------------------------------------------------
<S>                                                               <C>                   <C>                   <C>
                                                                         February 1                                  February 1
                                                                               2002                                        2002
                                                                     (inception) to            Year ended        (inception) to
                                                                        December 31           December 31           December 31
                                                                               2003                  2003                  2002
--------------------------------------------------------------------------------------------------------------------------------

Cash flows from (used in)
  operating activities
  (Loss) for the period                                           $       (148,191)     $        (94,713)     $         (53,478)
  Adjustment to reconcile net loss to
   net cash used in operating activities:
  - amortization of deferred
      stock-based compensation                                              84,987                75,906                  9,081
  - imputed interest expense                                                 7,926                 7,926                      -
  Changes in assets and liabilities:
  - increase in other receivable                                           (11,668)               (6,973)                (4,695)
  - increase in accounts payable
      and accrued liabilities                                               11,976                 5,553                  6,423
--------------------------------------------------------------------------------------------------------------------------------

                                                                           (54,970)              (12,301)               (42,669)
--------------------------------------------------------------------------------------------------------------------------------

Cash flows from (used in) financing activities
  Advances from a director and a shareholder                               158,517                     -                158,517
  Promissory notes receivable                                             (160,000)                    -               (160,000)
  Proceeds from issuance of common stock                                    65,274                     -                 65,274
--------------------------------------------------------------------------------------------------------------------------------

                                                                            63,791                     -                 63,791
--------------------------------------------------------------------------------------------------------------------------------

Increase in cash and cash equivalents                                        8,821               (12,301)                21,122

Cash and cash equivalents, beginning of period                                   -                21,122                      -
--------------------------------------------------------------------------------------------------------------------------------

Cash and cash equivalents, end of period                          $          8,821      $          8,821      $          21,122
================================================================================================================================
</TABLE>

   The accompanying notes are an integral part of these financial statements.

                                      F-5

<PAGE>



LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------

1.       Incorporation and Continuance of Operations

         The Company was formed on February 1, 2002 under the laws of the State
         of Nevada. The Company, a pre-exploration stage company, is engaged in
         the acquisition and exploration of mineral properties. The Company has
         an office in Vancouver, Canada.

         These financial statements have been prepared in accordance with
         generally accepted accounting principles applicable to a going concern,
         which contemplates the realization of assets and the satisfaction of
         liabilities and commitments in the normal course of business. The
         Company has incurred recurring operating losses and requires additional
         funds to maintain its operations. Management's plans in this regard are
         to raise equity financing as required.

         These conditions raise substantial doubt about the Company's ability to
         continue as a going concern. These financial statements do not include
         any adjustments that might result from this uncertainty.

         The Company has not generated any operating revenues to date.

2.       Significant Accounting Policies

        (a)      Cash and Cash Equivalents

                  Cash equivalents comprise certain highly liquid instruments
                  with a maturity of three months or less when purchased.

        (b)      Mineral Properties and Exploration Expenses

                  Exploration costs are charged to operations as incurred until
                  such time that proven reserves are discovered. From that time
                  forward, the Company will capitalize all costs to the extent
                  that future cash flow from mineral reserves equals or exceeds
                  the costs deferred. The deferred costs will be amortized over
                  the recoverable reserves when a property reaches commercial
                  production. As at December 31, 2003, the Company did not have
                  proven reserves.

                  Costs of initial acquisition of mineral rights and concessions
                  are capitalized until the properties are abandoned or the
                  right expires.

                  Exploration activities conducted jointly with others are
                  reflected at the Company's proportionate interest in such
                  activities.

                  Costs related to site restoration programs are accrued over
                  the life of the project.


                                      F-6

<PAGE>


LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


2.       Significant Accounting Policies (continued)

        (c)      Accounting Estimates

                  The preparation of financial statements in conformity with
                  generally accepted accounting principles requires management
                  to make estimates and assumptions that affect the reported
                  amounts of assets and liabilities and disclosure of contingent
                  assets and liabilities at the date of the financial statements
                  and the reported amounts of revenues and expenses during the
                  reporting period. Actual results could differ from those
                  estimates and assumptions.

        (d)      Advertising Expenses

                  The Company expenses advertising costs as incurred. There was
                  no advertising expenses incurred by the Company for the year
                  ended December 31, 2003 and period ended December 31, 2002.

        (e)      Loss Per Share

                  Loss per share is computed using the weighted average number
                  of shares outstanding during the year. The Company has adopted
                  SFAS No. 128, "Earnings Per Share". Diluted loss per share is
                  equivalent to basic loss per share because there are no
                  dilutive securities.

        (f)      Concentration of Credit Risk

                  The Company places its cash and cash equivalents with high
                  credit quality financial institutions. As of December 31,
                  2003, the Company had no balance in a bank beyond insured
                  limits.

        (g)      Foreign Currency Transactions

                  The Company is located and operating outside of the United
                  States of America. It maintains its accounting records in U.S.
                  Dollars, as follows:

                  At the transaction date, each asset, liability, revenue and
                  expense is translated into U.S. dollars by the use of the
                  exchange rate in effect at that date. At the period end,
                  monetary assets and liabilities are remeasured by using the
                  exchange rate in effect at that date. The resulting foreign
                  exchange gains and losses are included in operations.



                                      F-7

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------

2.       Significant Accounting Policies (continued)

        (h)      Fair Value of Financial Instruments

                  Fair value of financial instruments is made at a specific
                  point in time, based on relevant information about financial
                  markets and specific financial instruments. As these estimates
                  are subjective in nature, involving uncertainties and matters
                  of significant judgement, they cannot be determined with
                  precision. Changes in assumptions can significantly affect
                  estimated fair values.

                  The respective carrying value of certain on-balance-sheet
                  financial instruments approximated their fair value. These
                  financial instruments include cash and cash equivalents,
                  promissory notes, other receivable, accounts payable and
                  accrued liabilities and due to related parties. Fair values
                  were assumed to approximate carrying values for these
                  financial instruments, except where noted, since they are
                  short term in nature and their carrying amounts approximate
                  fair values or they are receivable or payable on demand.
                  Management is of the opinion that the Company is not exposed
                  to significant interest, credit or currency risks arising from
                  these financial instruments.

        (i)      Income Taxes

                  The Company has adopted Statement of Financial Accounting
                  Standards No. 109 (SFAS 109), Accounting for Income Taxes,
                  which requires the Company to recognize deferred tax
                  liabilities and assets for the expected future tax
                  consequences of events that have been recognized in the
                  Company's financial statements or tax returns using the
                  liability method. Under this method, deferred tax liabilities
                  and assets are determined based on the temporary differences
                  between the financial statement and tax bases of assets and
                  liabilities using enacted tax rates in effect in the years in
                  which the differences are expected to reverse.

        (j)      Accounting for Derivative Instruments and Hedging Activities

                  The Company has adopted Statement of Financial Accounting
                  Standards No. 133 (SFAS 133), Accounting for Derivative
                  Instruments and Hedging Activities, which requires companies
                  to recognize all derivatives contracts as either assets or
                  liabilities in the balance sheet and to measure them at fair
                  value. If certain conditions are met, a derivative may be
                  specifically designated as a hedge, the objective of which is
                  to match the timing of gain or loss recognition on the hedging
                  derivative with the recognition of (i) the changes in the fair
                  value of the hedged asset or liability that are attributable
                  to the hedged risk or (ii) the earnings effect of the hedged
                  forecasted transaction. For a derivative not designated as a
                  hedging instrument, the gain or loss is recognized in income
                  in the period of change.

                  The Company has not entered into derivative contracts either
                  to hedge existing risks or for speculative purposes.

                                      F-8

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


2.       Significant Accounting Policies   (continued)

        (k)      Stock-Based Compensation

                  The Company adopted the fair value method of accounting for
                  stock-based compensation recommended by Statement of Financial
                  Accounting Standards No. 123 (SFAS 123), "Accounting for
                  Stock-based Compensation".

                  The Company does not have a stock option plan nor has it
                  granted any stock options since inception.

        (l)      Long-Lived Assets Impairment

                  Long-term assets of the Company are reviewed when changes in
                  circumstances require as to whether their carrying value has
                  become impaired, pursuant to guidance established in Statement
                  of Financial Accounting Standards No. 144 (SFAS 144),
                  Accounting for the Impairment or Disposal of Long-Lived
                  Assets. Management considers assets to be impaired if the
                  carrying value exceeds the future projected cash flows from
                  related operations (undiscounted and without interest
                  charges). If impairment is deemed to exist, the assets will be
                  written down to fair value.

        (m)      Comprehensive Income

                  The Company adopted Statement of Financial Accounting
                  Standards No. 130 (SFAS 130), Reporting Comprehensive Income,
                  which establishes standards for the reporting and the
                  displaying of comprehensive income, its components and
                  accumulated balances. The Company is disclosing this
                  information on its Statement of Stockholders' Equity
                  (Deficiency). Comprehensive income comprises equity except
                  those resulting from investments by owners and distributions
                  to owners. The Company has no elements of Other Comprehensive
                  Income for the periods ended December 31, 2003 and 2002.

        (n)      Intangible Assets

                  The Company adopted Statement of Financial Accounting
                  Standards No. 142 (SFAS 142), "Goodwill and Other Intangible
                  Assets", which requires that goodwill and intangible assets
                  with indefinite life are not amortized but rather tested at
                  least annually for impairment. Intangible assets with a
                  definite life are required to be amortized over their useful
                  life or estimated useful life.

                  The Company does not have any goodwill nor intangible assets
                  with indefinite or definite life since inception.


                                      F-9

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


2.       Significant Accounting Policies   (continued)

        (o)      New Accounting Pronouncements

                  In June 2002, the Financial Accounting Standard Board ("FASB")
                  issued Statement of Financial Accounting Standard No. 146
                  (SFAS 146), Accounting for Costs Associated with Exit or
                  Disposal Activities, which addresses financial accounting and
                  reporting for costs associated with exit or disposal
                  activities and nullifies Emerging Issues Task Force Issued No.
                  94-3, Liability Recognition for Certain Employee Termination
                  Benefits and Other Costs to Exit an Activity. SFAS 146
                  generally requires a liability for a cost associated with an
                  exit or disposal activity to be recognized and measured
                  initially at its fair value in the period in which the
                  liability is incurred. The pronouncement is effective for exit
                  or disposal activities initiated after December 31, 2002. The
                  adoption of SFAS 146 does not have an impact on the Company's
                  financial statements.

                  In November 2002, the FASB issued Interpretation No. 45 (FIN
                  45), Guarantor's Accounting and Disclosure Requirements for
                  Guarantees, Including Indirect Guarantees of indebtedness of
                  Others - An Interpretation of FASB Statements of No. 5, 57 and
                  107 and rescission of FASB Interpretation No. 34. This
                  interpretation clarifies the requirements for a guarantor's
                  accounting for and disclosures of certain guarantees issued
                  and outstanding. FIN 45 also clarifies the requirements
                  related to the recognition of a liability by a guarantor at
                  the inception of a guarantee. FIN 45 is effective for
                  guarantees entered into or modified after December 31, 2002.
                  The adoption of FIN 45 does not have impact on the Company's
                  financial statements.

                  In January 2003, the FASB issued Interpretation No. 46 (FIN
                  46), Consolidation of Variable Interest Entities - An
                  Interpretation of Accounting Research Bulletin (ARB) No. 51.
                  This interpretation clarifies how to identify variable
                  interest entities and how the Company should assess its
                  interests in a variable interest entity to decide whether to
                  consolidate the entity. FIN 46 applies to variable interest
                  entities created after January 31, 2003, in which the Company
                  obtains an interest after that date. Also, FIN 46 applies in
                  the first fiscal quarter or interim period beginning after
                  June 15, 2003, to variable interest entities in which the
                  Company holds a variable interest that it acquired before
                  February 1, 2003. The adoption of FIN 46 does not have impact
                  on the Company's financial statements.

                  In May 2003, the FASB issued SFAS No. 149 Amendment of
                  Statement 133 on Derivative Instruments and Hedging
                  Activities. This Statement amends and clarifies financial
                  accounting and reporting for derivative instruments, including
                  certain derivative instruments embedded in other contracts
                  (collectively referred to as derivatives) and for hedging
                  activities under SFAS No. 133. This Statement is effective for
                  contracts entered into or modified after June 30, 2003. The
                  adoption of SFAS No. 149 does not have an impact on the
                  Company's financial statements.


                                      F-10

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


2.       Significant Accounting Policies   (continued)

         (o)      New Accounting Pronouncements   (continued)

                  In May 2003, the FASB issued SFAS No. 150, Accounting for
                  Certain Financial Instruments with Characteristics of Both
                  Liabilities and Equity. This Statement establishes standards
                  for how an issuer classifies and measures certain financial
                  instruments with characteristics of both liabilities and
                  equity. It requires that an issuer classify a financial
                  instrument that is within its scope as a liability (or an
                  asset in some circumstances). This Statement is effective for
                  financial instruments entered into or modified after May 31,
                  2003, and otherwise is effective at the beginning of the first
                  interim period beginning after June 15, 2003. The adoption of
                  SFAS No. 150 does not have an impact on the Company's
                  financial statements.

3.       Promissory Notes

         The promissory notes consist of advances to a company controlled by an
         individual related to a director of the Company. The notes bear
         interest at 6% per annum accrued daily and repayable on demand.

4.       Mineral Property

         British Columbia, Canada - Vernon Property

         In 2002, the Company acquired by staking, under the name of a Company
         director, a mineral property consisting of ten (10) claims covering
         approximately 2,500 acres located in Vernon, Canada, for approximately
         US$350. The director is the legal titleholder of the claims, however,
         an unofficial deed has been signed by that director transferring 100%
         interest to the Company. This deed will not be filed with the
         appropriate government agent until such time that the Company starts
         its exploration production and demands the transfer of these legal
         titles.

         In 2003, the ten (10) claims were combined into two (2) claims named
         MADI and GABI.

5.       Stockholders' Equity

        (a)      Common Stock

                  During fiscal year 2002, the Company issued 9,000,000
                  restricted common stock and 5,862,000 common stock for cash at
                  $0.00667 per share and $0.1011 per share, respectively. The
                  release of restricted common stock is one year after their
                  issuance.

                                      F-11

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


5.       Stockholders' Equity   (continued)

        (b)      Deferred Stock-Based Compensation

                  During the fiscal year 2002, the Company recorded a deferred
                  stock-based compensation of $84,987 representing the value of
                  restricted stock issued to certain employees and directors of
                  the Company. Deferred stock-based compensation represents the
                  difference between the sale price and the market price of the
                  Company stock on the date that restricted stock is sold to
                  certain employees and directors. The Company amortized
                  deferred stock compensation over the vesting period of one
                  year. During the fiscal year 2003, the Company recorded
                  amortization of deferred stock-based compensation of $75,906
                  (2002 - $9,081).

6.       Income Taxes

         As at December 31, 2003, the Company has estimated net operating losses
         carryforward for tax purposes of $54,000 (2002 - $45,000). This amount
         may be applied against future federal taxable income. The Company
         evaluates its valuation allowance requirements on an annual basis based
         on projected future operations. When circumstances change and this
         causes a change in management's judgement about the realizability of
         deferred tax assets, the impact of the change on the valuation
         allowance is generally reflected in current income.

         The tax effects of temporary differences that give rise to the
         Company's deferred tax asset (liability) are as follows:

         -------------------------------------------------------------------
                                                 2003                   2002
         -------------------------------------------------------------------

         Tax loss carry forwards            $  18,900              $  15,750
         Valuation allowance                  (18,900)               (15,750)
         -------------------------------------------------------------------

                                            $ -                   $        -
         ===================================================================

7.       Related Party Transactions

        (a)       During fiscal year 2003, interest income of $9,600 (2002 -
                  $2,068) was earned from a company controlled by an individual
                  related to a director of the Company. At year-end, this amount
                  remained unpaid and is shown under accounts receivable.

        (b)       During fiscal year 2003, rent of $4,165 (2002 - $3,423) was
                  charged by a company wholly-owned by a director of the
                  Company. At year-end, this amount remained unpaid and is shown
                  under accounts payable and accrued liabilities.

        (c)      Other related party transactions are disclosed elsewhere in the
                 financial statements.

                                      F-12

<PAGE>

LONGBOW MINING CORP.
(A pre-exploration stage company)

Notes to Financial Statements
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
--------------------------------------------------------------------------------


8.       Subsequent Events

        (a)       Effective February 25, 2004, the Company split its stocks by
                  issuing ten (10) new stocks for one (1) old stock. The issued
                  and outstanding stocks as at December 31, 2003 and 2002 have
                  been restated to account for the split.

        (b)       In February 2004, the Company signed a definitive agreement to
                  acquire 100% interest in Bonus America Corporation by issuing
                  five million (5,000,000) post-split restricted common shares
                  from treasury and transferring 6.5 million (6,500,000)
                  restricted common shares from founding shareholders.

                  The acquisition will be accounted for as a reverse
                  acquisition.

                  Below is the summarized pro-forma consolidated statement of
                  operations for the year ended December 31, 2003:

<TABLE>
<CAPTION>

                  ---------------------------------------------------------------------------------
<S>                                                                                <C>
                  Revenue
                    Product sales                                                  $      3,175,620
                    Advertising and list rentals                                            535,454
                  ---------------------------------------------------------------------------------

                                                                                          3,711,074

                  Cost of product sales                                                   1,781,575
                  ---------------------------------------------------------------------------------

                  Gross profit                                                            1,929,499
                  ---------------------------------------------------------------------------------

                  Selling and marketing expenses                                          1,091,436
                  General and administrative expenses                                       478,883
                  Amortization of intangible assets                                          90,350
                  Amortization of deferred stock-based compensation                          75,906
                  ---------------------------------------------------------------------------------

                                                                                          1,736,575
                  ---------------------------------------------------------------------------------

                  Operating income                                                          192,924

                  Other income                                                               30,741
                  ---------------------------------------------------------------------------------

                  Income before provision for income taxes                                  223,665

                  Income taxes                                                               25,050
                  ---------------------------------------------------------------------------------

                  Net income for the year                                          $        198,615
                  =================================================================================
</TABLE>

                                      F-13