Wilbur Dawson Owens jr

COCA-COLA - COMMON STOCK — Int/Div

MERK - COMMON STOCK — Int/Div

PROCTOR & GAMBLE - COMMON STOCK — Int/Div

GTE - COMMON STOCK — Int/Div

FREDDIE MAC - COMMON STOCK — Int/Div

HOME DEPOT - COMMON STOCK — Int/Div

MBNA CORP - COMMON STOCK — Int/Div — SALE

MGIC INVT. CORP. - COMMON STOCK — Int/Div

PAYCHEX, INC. - COMMON STOCK — Int/Div

SCHERING PLOUGH - COMMON STOCK — Int/Div

WAL MART - COMMON STOCK — Int/Div

PUTNAM OTC EMERGING GROWTH FUND CLASS B - MUTUAL FUND — Int/Div

PUTNAM VOYAGER CLASS B - MUTUAL ] FUND — Int/Div

PUTNAM GROWTH OPPORTUNITIES FUND CLASS B - MUTUAL FUND — Int/Div

SELIGMAN COMMUNICATIONS & INFO FUND CLASS B - MUTUAL FUND — Int/Div

CORTLAND GENERAL - MONEY MARKET — Interest

AFLAC - COMMON STOCK — Int/Div

BED BATH & BEYOND - COMMON STOCK — Int/Div — SALE

CINTAS CORP. - COMMON STOCK — Int/Div

JOHNSON & JOHNSON - COMMON STOCK — Int/Div

SYSCO - COMMON STOCK — Int/Div

SMUCKER JM - COMMON STOCK — Int/Div

PATTERSON DENTAL - COMMON STOCK — Int/Div — BUY

MEDCO HEALTH SOLUTIONS - COMMON STOCK — Int/Div — SPIN-OFF

KOHLS CORP. - COMMON STOCK — Int/Div — BUY

KOHLS CORP. - COMMON STOCK — Int/Div — SOLD

SYNOVUS FINANCIAL - COMMON STOCK — Int/Div — BUY

GENERAL ELECTRIC - COMMON STOCK — Int/Div — BUY

Gift — IDLE HOUR COUNTRY CLUB — HONORARY MEMBERSHIP - MONTHLY DUES

Spouse's income — ASI ZC INAENAE ANI

(Indicate part of Report.)