Exhibit 99.1 (b) 2

ARCLIGHT SYSTEMS LLC

Balance Sheets

December 31, 2002 and 2001

	2002		2001
Assets
Current assets:
Cash and cash equivalents	$	56,212,589	$	937,350
Accounts receivable, net of allowance for doubtful accounts of $0 in 2002 and 2001		601,050		612,951
Prepaid expenses		479,714		332,798
Other current assets		391,848		2,417
Total assets of discontinued operations		505,778		1,440,196
Total current assets		58,190,979		3,325,712
Property and equipment, net		2,852,060		3,128,751
Capitalized software, net of accumulated amortization of $229,237 and $10,325 in 2002 and 2001, respectively		1,273,342		1,870,725
Intangible assets, net of accumulated amortization of $4,241,466 and $985,161 in 2002 and 2001, respectively		26,307,385		26,021,405
Total assets	$	88,623,766	$	34,346,593
Liabilities and Members’ Equity
Current liabilities:
Accounts payable	$	327,525	$	162,673
Payable to Cardinal Health		444,052		1,102,357
Distribution payable		18,115,000		—
Accrued payroll, bonus and related		928,973		398,988
Accrued software development fees		82,500		1,270,382
Customer deposits		1,262,500		—
Other accrued expenses		1,881,211		721,681
Total liabilities of discontinued operations		648,479		1,348,607
Total current liabilities		23,690,240		5,004,688
Notes payable due to Class A members		—		5,000,000
Total liabilities		23,690,240		10,004,688
Members’ equity:
Class A equity; 2,500,000 units authorized, issued and outstanding		3,137,932		3,137,932
Class B equity; 5,000,000 units authorized, 4,027,952 and 4,017,202 units issued and outstanding in 2002 and 2001, respectively		27,078,835		27,006,566
Class C equity; 2,500,000 units authorized, 370,604 and 0 units issued and outstanding in 2002 and 2001, respectively		3,547,277		—
Retained earnings (accumulated deficit)		31,169,482		(5,802,593	)
Total members’ equity		64,933,526		24,341,905
Total liabilities and members’ equity	$	88,623,766	$	34,346,593

See accompanying notes to financial statements.