Mike K. Nakagawa

Wells Fargo Bank accounts — Interest

accounts receivable from former law practice — None

IRA account — Int/Div

Fidelity Select Health Care Fund

Education Account £1 — Int/Div

CA 100% Equity

Education Account #2 — Int/Div

CA 100% Equity

Federated Department Stores 401k account — Int/Div

California Public Employees Retirement Systems benefit — Distribution

Liability — Southwest Rapid Rewards Visa — credit card

Liability — United Mileage Plus — credit card

Liability — Carmax — vehicle finance

Part VII:

Line 2 - uncollected accounts receivable remaining after closure of law practice; value estimate based on collectibility