<PAGE>
Notes to Financial Statements, Continued
4. Reconciliation of Financial Statements to Form 5500
The following is a reconciliation of net assets available for benefits per
the financial statements to the Form 5500:
<TABLE>
<CAPTION>
September 30, 1994
<S> <C>
Net assets available for benefits per the financial statements $5,806,457
Amounts allocated to withdrawing participants (98,037)
----------
Net assets for benefits per the Form 5500 $5,708,420
==========
</TABLE>
The following is a reconciliation of benefits paid to participants per the
financial statements to the Form 5500:
<TABLE>
<S> <C>
Withdrawals of participants per the financial statements $ 655,239
Add: Amounts allocated to withdrawing participants
at September 30,1994 98,037
----------
Withdraws of participants per the Form 5500 $ 753,276
==========
</TABLE>
Amounts allocated to withdrawing participants are recorded on the Form 5500
for benefit claims that have been processed for payment prior to
September 30, 1994, but not yet paid as of that date.
5. Subsequent Events
Effective October 1, 1994, the Master Trust was terminated due to the
expected sale of Zapata Protein, Inc.,. Additionally, effective October 1,
1994, Paine Webber replaced NationsBank as trustee of the Plan and Fayez-
Sarofim as investment manager; investment choices have also changed.
16
