FORM 10-KSB/A
                                 Amendment No. 1


                                  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


                          BONUSAMERICA WORLDWIDE CORP.
                           f/k/a 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)



                           834 S. Broadway, 5th Floor
                             Los Angeles, CA 90014
                  -------------------------------------------
          (Address of principal executive offices, including zip code)

      (Registrant's telephone number, including area code): (778)-881-0939


                              LONGBOW MINING CORP.
                                186 Stevens Drive
                        West Vancouver, BC Canada V7S 1C4
                                 (604) 926-3288
         --------------------------------------------------------------
      (Former address and telephone number of principal executive offices)


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 [ ]

                                       1
<PAGE>

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 ]

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  14,862,000  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, 2004 - 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

Not Applicable.


ITEM 2.  DESCRIPTION OF PROPERTIES

Not Applicable.


ITEM 3.  LEGAL PROCEEDINGS

Not Applicable.


ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITYHOLDERS

Not Applicable.


                                     PART II

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

Not Applicable.


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

Not Applicable.


ITEM 7.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

     This amended 10KSB is being filed to restate financial statements.


                                TABLE OF CONTENTS
INDEPENDENT AUDITORS REPORT                                            F-1
FINANCIAL STATEMENTS
Balance Sheet                                                          F-2
Statement of Stockholder's Equity (Deficit)                            F-3
Statement of Operations                                                F-4
Statement of Cash Flows                                                F-5
Notes To Financial Statements                                       F-6 - F-14

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

Not Applicable.


ITEM 8A.  CONTROLS AND PROCEDURES

Not Applicable.


                                       3
<PAGE>

                                    PART III

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

Not Applicable.


ITEM 10.  EXECUTIVE COMPENSATION

Not Applicable.


ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

Not Applicable.


ITEM 12.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Not Applicable.


ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

        Reports on Form 8-K - Not Applicable.
        Exhibits - Not Applicable.

ITEM 14.  PRINCIPAL ACCOUNTANT FEES AND SERVICES

Not Applicable.


                                   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 June, 2004.

                           BONUSAMERICA WORLDWIDE CORP.
                          (formerly LONGBOW MINING CORP.)
                          (Registrant)

                           By: /s/Michael Mak
                           Michael Mak
                           President, CEO 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/ Michael Mak
Michael Mak, President, CEO and a member of the Board of Directors
6/7/2004

/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
6/7/2004

                                       4
<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 2 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 2. The  financial
statements do not include any adjustments  that might result from the outcome of
this uncertainty.

The accompanying  financial statements have been restated,  as explained in Note
1, to adjust the common share split and correct errors made in previously issued
financial statements.


Vancouver, Canada                            "MOORE STEPHENS ELLIS FOSTER LTD."
March 5, 2004, except as to Note 1                 Chartered Accountants
which is as of June 1, 2004


MSAn  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>

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

Balance Sheets
December 31, 2003 and 2002
(Expressed in U.S. Dollars)
<TABLE>
<CAPTION>

-------------------------------------------------------------------------------------------------------------------------------
                                                                                                  2003                   2002
-------------------------------------------------------------------------------------------------------------------------------
<S>                                                                                   <C>                    <C>
ASSETS

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

Total current assets                                                                           180,489                185,817

Mineral property (Note 5)                                                                                                   -
                                                                                                     -
-------------------------------------------------------------------------------------------------------------------------------

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:
    75,000,000 common shares with a par value
      of $0.001 per share (as restated; see Note 1)
  Issued and outstanding:
    14,862,000 common shares (as restated; see Note 1)                                          14,862                 14,862

Additional paid-in capital (as restated; see Note 1)                                           143,325                135,399

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 Stockholders' Equity
(Expressed in U.S. Dollars)
------------------------------------------------------------------------------------------------------------------------------------
<S>                                              <C>          <C>         <C>             <C>            <C>            <C>
                                                                                                       Deficit
                                                                                                      accumulated
                                                 Common Stock            Additional    Deferred         during           Total
                                                 ------------             paid-in     stock-based    pre-exploration   stockholders'
                                               Shares       Amount       capital      Compensation       stage          equity
------------------------------------------------------------------------------------------------------------------------------------

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

Issuance of restricted stock for cash
  February 2002, $0.000667 per share             9,000,000      9,000         (3,000)             -               -          6,000
  (as restated; see Note 1)

Issuance of common stock for cash
  November 2002, $0.01011 per share              5,862,000      5,862         53,412              -               -         59,274
  (as restated; see Note 1)

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    $14,862     $  135,399      $ (75,906)     $  (53,478)    $   20,877
 (as restated; see Note 1)

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    $14,862     $  143,325      $       -      $ (148,191)    $    9,996
 (as restated; see Note 1)
===================================================================================================================================
</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 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-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.       Restatement of Common Shares

         The authorized  common shares and the par value per share, as stated in
         the  previously  issued  financial  statements,  have been  restated to
         correct  errors made in relation to the ten (10) new shares for one (1)
         old share  split in 2004  (see Note 9a).  On  February  25,  2004,  the
         Company  split its issued and  outstanding  common shares on a ten (10)
         new shares for one (1) old share basis; thus, the share capital amounts
         and the additional paid-in capital have been adjusted  accordingly.  In
         the previously  issued  financial  statements,  the  authorized  common
         shares and its par value per share were incorrectly adjusted to reflect
         the share split.

2.       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.

3.       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.

                                      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)
--------------------------------------------------------------------------------

3.       Significant Accounting Policies (continued)

          (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.

          (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-7
<PAGE>

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

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

3.       Significant Accounting Policies (continued)

          (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.

          (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.

                                      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)
--------------------------------------------------------------------------------
3.       Significant Accounting Policies (continued)

          (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.

          (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.

                                      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)
--------------------------------------------------------------------------------

3.       Significant Accounting Policies (continued)

          (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.

          (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.


                                      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)
--------------------------------------------------------------------------------

3.       Significant Accounting Policies   (continued)

          (o) New Accounting Pronouncements (continued)

          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.

          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.

4.       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.

                                      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.       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.

6.       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  $0.000667  per
          share  and  $0.01011  per  share   (adjusted  for  10  for  1  split),
          respectively. The release of restricted common stock is one year after
          their issuance.

          (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).

                                      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)
--------------------------------------------------------------------------------

7.       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:
<TABLE>
<CAPTION>

              ---------------------------------------------------------- ---------------------- --------------------
                                                                                       2003                   2002
              ---------------------------------------------------------- ---------------------- --------------------
<S>                                                                               <C>                    <C>
              Tax loss carry forwards                                             $  18,900              $  15,750
              Valuation allowance                                                   (18,900)               (15,750)
              ---------------------------------------------------------- ---------------------- --------------------

                                                                                  $ -                   $        -
              ========================================================== ====================== ====================
</TABLE>

8.       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-13
<PAGE>
LONGBOW MINING CORP.
(A pre-exploration stage company)

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

9.       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:

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

                  Revenue
                    Product sales                              $      3,175,620
                    Advertising and list rentals                        535,454
                  ---------------------------------------------- ---------------


                  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
                  ============================================== ===============


                                      F-14