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CASE 2 • MERRYLAND AMUSEMENT PARK — 2009 17

EXHIBIT 2 Merryland Amusement Park Balance Sheets 2005–2009
ASSETS FY 2005 FY 2006 FY 2007 FY 2008 FY 2009

Current Assets
Cash $102,600 $33,000 $54,000 $46,500 $0
Other Current Assets $ 0 $ 0 $ 0 $ 0 $0
Total Current Assets = $102,600 33,000 $54,000 $46,500 $0

PROPERTY, PLANT, &
EQUIPMENT FY 2005 FY 2006 FY 2007 FY 2008 FY 2009

Land $4,225,675 $3,877,925 $2,722,583 $2,077,748 $1,893,932
Land Improvements $ 37,500 $ 32,250 $ 25,500 $ 5,000 $ 0
Buildings $ 202,600 $ 183,000 $ 172,000 $ 156,500 $ 125.000
Equipment (Rides) $ 425,000 $ 375,000 $ 325,000 $ 225,000 $ 175,000
Total Prop Plnt & Eqmt = $4,890,775 $4,468,175 $3,245,083 $2,464,248 $2,193,932
Total Assets = $4,993,375 $4,501,175 $3,299,083 $2,510,748 $2,193,932

LIABILITIES &
CAPITAL FY 2005 FY 2006 FY 2007 FY 2008 FY 2009
Current Liabilities
Accounts Payable $ 75,702 $ 80,950 $ 68,064 $ 89,325 $ 98,783
Current Borrowing $ 72,146 $ 75,388 $ 72,466 $ 74,539 $ 107,414
Other Current
Liabilities $ 26,723 $ 28,943 $ 24,889 $ 29,385 $ 31,845
Subtotal Current
Liabilities $ 174,571 $ 185,281 $ 165,419 $ 193,249 $ 238,042
Short-term Liabilities $ 54,723 $ 50,630 $ 46,598 $ 42,554 $ 39,784
Total Liabilities = $ 229,294 $ 235,911 $ 212,017 $ 235,803 $ 277,826
Net Worth = $4,764,081 $4,265,264 $3,087,066 $2,274,945 $1,916,106

EXHIBIT 3 Kansas Entertainment Attractions

Name Address Facility Type Attraction Description

All Star 1010 N.Webb Road Amusement Wichita’s only amusement park with rides for kids and go
Adventures (East) Wichita, KS 67206 Park karts.
Wild West 7300 North Theme Park Featuring cowboys and Indians, Wild West World is the first
World Wild West Drive major theme park in Kansas and the world’s only one sport-
Valley Center, ing an all-Western theme. The park opened in May 2007 and
KS 67147 closed in July 2007. Its owners declared bankruptcy and
were hoping to sell the park so that it could reopen. Those
plans failed, however. The rides were sold to other parks.
Zonkers 20070 W. Theme Park Zonkers (previously Jeepers!) is an indoor theme park serv-
151st Street ing families with children of all ages. The park provides a
Olathe, diverse mix of arcade games and amusement rides built to
KS 66061 scale for indoor use. Rides include the popular Python Pit
(roller coaster), Yak Attack (mini-Himalaya), Venetian
Carousel, Train, and Banana Squadron (airplane ride).