Exhibit 99.1 (c) 3

TechRx Incorporated

Consolidated Balance Sheets

	June 30
	2000			1999
Assets
Current assets:
Cash	$	3,739,464		$	3,019,823
Accounts receivable:
Trade, net of an allowance of $497,000 and $95,000, respectively		1,883,098			1,050,796
Other		7,311			14,364
Unbilled receivables		277,565			608,724
Income tax receivable		345,992			284,856
Prepaid expenses and other		291,614			60,423
Inventory		85,529			—
Deferred costs		613,638			354,000
Deferred tax assets		158,341			—
Total current assets		7,402,552			5,392,986
Fixed assets:
Furniture		53,223			29,038
Office equipment		71,294			20,999
Leasehold improvements		117,328			87,025
Computer software and hardware		522,761			99,141
Capitalized software development costs		25,182			—
		789,788			236,203
Less accumulated depreciation/amortization		(267,668	)		(151,398	)
Total fixed assets		522,120			84,805
Other assets:
Goodwill, net of accumulated amortization of $157,495 and $0, respectively		7,587,423			—
Deposits		155,657			11,802
Total assets	$	15,667,752		$	5,489,593

Exhibit 99.1 (c) 3

TechRx Incorporated

Consolidated Balance Sheets

	June 30
	2000			1999
Liabilities and stockholders’ equity
Current liabilities:
Bridge loan, net of debt discount of $81,751 and $0, respectively	$	4,418,249		$	—
Equipment line of credit		364,892			—
Accounts payable		584,202			490,726
Accrued expenses		1,248,880			290,908
Interest payable		69,750			10,959
Due to shareholder		—			38,679
Deferred revenue		2,404,836			938,000
Lease payable, current		—			2,533
Total current liabilities		9,090,809			1,771,805
Lease payable, long-term		—			4,181
Deferred income taxes		97,618			324,912
Total liabilities		9,188,427			2,100,898
Stockholders’ equity:
Preferred stock, 10,033,500 shares authorized, issued and outstanding		6,111,558			—
Common stock at $.001 par value; authorized 30,000,000 shares; issued and outstanding 11,308,268 and 14,168,500 shares, respectively		11,309			14,169
Additional paid-in capital		4,400,681			3,442,958
Warrants outstanding		140,145			—
Retained earnings (deficit)		(4,184,368	)		(68,432	)
Total stockholders’ equity		6,479,325			3,388,695
Total liabilities and stockholders’ equity	$	15,667,752		$	5,489,593

See accompanying notes.