Hi Guys,

I've got a question about shares.  This past weekend, Kathleen and I
began setting up the QuickBooks files for GOPUSA.com.  We've got the
checking set up, as well as accounts receivable and accounts payable.

It's going to take a lot of work to document all the 2001 activities
because of lack of records, but at least from June 1, we will be totally
on the ball.

How do we record shares as far as the balance sheet is concerned?
Recall, that currently, GOPUSA.com, Inc. holds 60,000 shares as treasury
stock.  I hold 32,000, and Bill holds 8,000.  However, yesterday, I sold
1,000 shares to Kathleen's parents at $2/share.  Thus, the company will
now hold 59,000 shares, but $2,000 will be coming in.  How do we account
for this?

Take care,

Bobby