Exhibit 99(c)(5)

Mercury Air

Comparable Stock-Split Transactions

Stock Split

Ticker

Pink Sheet

LTM

Market Cap

Transaction

Date

Company

Ratio

Pre

Post

Purpose of Stock Split

Quotation

Revenue

EBITDA

At Split

1.

2/1/2005

Fidelity Federal Bancorp

1:30,000

FFED

FFED

Termination of SEC Registration (S-Ox)

N/A

$

1.5

N/M

$

19.9

2.

1/19/2005

Max & Ermas Restaurants, Inc.

1:200

MAXE

MAXE

Termination of SEC Registration (S-Ox)

Possible

183.0

12.0

32.6

3.

1/10/2005

Trek Resources, Inc.

1:100

TREK

TREK.OB

Termination of SEC Registration (S-Ox)

N/A

9.6

4.1

6.4

4.

12/22/2004

KS Bancorp, Ltd.

1:200

KSAV

KSAV.OB

Termination of SEC Registration (S-Ox)

Possible

11.6

N/M

26.3

5.

12/8/2004

MAI Systems Corp.

1:150

MAIY

MAIY.OB

Termination of SEC Registration (S-Ox)

Possible

19.6

1.5

6.4

6.

10/12/2004

Spectrum Laboratories, Inc.

1:25,000

SPTM

SPTM.PK

Termination of SEC Registration (S-Ox)

N/A

13.3

1.9

12.4

7.

9/30/2004

Giant Group, Ltd.

1:300

GGLT

GGLT.OB

Termination of SEC Registration (S-Ox)

N/A

5.3

N/M

5.4

8.

3/5/2004

Steel City Products, Inc.

1:300,000

SCTP

N/A

Termination of SEC Registration (S-Ox)

N/A

N/A

N/A

N/A

9.

2/26/2004

Big Buck Brewery & Steakhouse, Inc.

1:10

BBUCQ

BBUC.PK

Termination of SEC Registration (S-Ox)

Possible

16.4

1.3

0.1

10.

2/20/2004

Pacific Aerospace & Electronics, Inc.

1:11,000

PARO

N/A

Going Private - GSC Partners

N/A

62.2

(5.0

)

3.1

11.

1/28/2004

Daleen Technologies, Inc.

1:500

DALN

DALN.OB

Termination of SEC Registration (S-Ox)

Possible

18.2

0.2

5.5

12.

1/9/2004

Safeguard Health Enterprises, Inc.

1:1,500

SFGH

N/A

Termination of SEC Registration (S-Ox)

N/A

126.5

7.2

11.7