Exhibit 99.2

Office of the United States Trustee

In re:	DEBTOR IN POSSESSION INTERIM STATEMENT
The Kushner-Locke Company
	Statement Number:	11	Page 1 of 3
Chapter 11	For the Period FROM:	9/1/2002
Case No. LA 01-44828-SB (Administratively Consolidated with
Case Nos. LA 01-44829-SB through LA 01-44831-SB; LA 01-	TO:	9/30/2002
44833-SB through LA 01-44836-SB; and LA 01-44841-SB)

CASH ACTIVITY ANALYSIS (Cash Basis Only)		Collateral		Concentration
		Account		Account
Balance before Statement #1		$	268,333.21	$	65,956.21
A. Total Receipts per all Prior Interim Statements			2,251,770.02		1,895,439.35
B. Less: Total Disbursements per all Prior Statements			1,875,912.51		1,844,611.66
C. Beginning Balance		$	644,190.72	$	116,783.90
D. Receipts during Current Period
Description
9/6/2202	High Fliers		1,175.21
9/19/2002	account transfer				40,000.00
9/25/2002	COBRA Receipts				2,369.75
9/25/2002	Rebate/Legal Research				25.00
9/30/2002	Interest		428.88
TOTAL RECEIPTS THIS PERIOD			1,604.09		42,394.75		—		—
E. Balance Available (C plus D)		$	645,794.81		159,178.65	$	—	$	—

DEBTOR IN POSSESSION INTERIM STATEMENT NO: 10 Page 2 of 3

F. Less: Disbursements during Current Period:

Date		Check No.		Payee/Purpose
	9/3/2002		37408	Bowne of Los Angeles, Inc			1070.00
	9/3/2002		37409	Fortis Benefits Insurance Co			710.60
	9/3/2002		37410	Hodes Parking			360.00
	9/3/2002		37412	Suzanne Nardacci			1500.00
	9/3/2002		37413	Qwest Communications			56.38
	9/3/2002		37414	Matthew Schuler			240.00
	9/3/2002		37415	Sprint			2712.21
	9/3/2002		37416	Doniger & Fetter			13675.75
	9/3/2002		37417	Property Management Associates, I			2000.00
	9/4/2002	wire		Payroll Taxes			2534.09
	9/6/2002			ADP, Inc			148.56
	9/6/2002		7907	Payroll			730.75
	9/6/2002		7908	Payroll			3374.52
	9/6/2002		7909	Payroll			1249.88
	9/6/2002		7910	Payroll			2490.13
	9/12/2002		37418	Bonded Services, Inc			6266.65
	9/12/2002		37419	KEREN AMINIA			809.71
	9/12/2002		37420	Marathon Services, Inc			259.80
	9/12/2002		37421	Pacific Bell			46.59
	9/12/2002		37422	Recall			523.43
	9/12/2002		37423	Zerolag Communications, Inc			100.00
	9/13/2002			ADP, Inc			84.80
	9/13/2002		37424	Artisan Entertainment, Inc			2400.00
	9/13/2002		37428	Houlihan Lokey Howard & Zukin			41203.13
	9/18/2002	wire		Payroll Taxes			6081.33
	9/18/2002		37430	Federal Express			28.70
	9/18/2002		37431	Suzanne Nardacci			237.50
	9/18/2002		7911	Payroll			730.75
	9/18/2002		7912	Payroll			7902.06
	9/18/2002		7913	Payroll			1249.87
	9/18/2002		7914	Payroll			2523.43
	9/19/2002			account transfer		40,000.00
	9/20/2002			ADP, Inc			20.00
	9/23/2002		37432	TANYA MILLER			700.00
	9/23/2002		37433	Doniger & Fetter			3250.00
	9/23/2002		37435	Doniger & Fetter			13279.27
	9/23/2002		37436	Bowne of Los Angeles, Inc			317.00
	9/23/2002		37437	Federal Express			11.53
	9/23/2002		37438	Suzanne Nardacci			1337.50
	9/23/2002		37439	Alice P.Neuhauser			58.44
	9/25/2002		37440	Blue Cross			8347.00
	9/25/2002		37441	Fortis Benefits Insurance Co.			332.98
	9/25/2002		37442	Cash			200.00
	9/25/2002		37443	KEVIN MARINO			42.18
	9/25/2002		37444	Matthew Schuler			285.00
	9/27/2002			ADP, Inc			84.80
	9/29/2002		37445	Pacific Bell			306.49
TOTAL DISBURSEMENTS THIS PERIOD:						40,000.00	131,872.81		—		—
G. Ending Balance (E less F)					$	605,794.81	27,305.84	$	—	$	—

DEBTOR IN POSSESSION INTERIM STATEMENT NO: 10 Page 3 of 3

H. (1)	Collateral Account:
	a)	Depository Name and Location:	Chase Bank 1 Chase Manhattan Plaza, New York, NY 10081
	b)	Account Number:	323221556
(2)	Concentration Account:
	a)	Depository Name and Location:	Comerica Bank 10900 Wilshire Blvd, Los Angeles, CA 90024
	b)	Account Number:	1891935460

I: Other monies on hand:

The Kushner Locke Company PWI account	1891215236	$	1,000.00
Bank of Scotland — Pinocchio	3549485		1,268,909.62	Pound Sterling	Time Deposit
Bank of Scotland — Basil	3626816		75,286.25	Pound Sterling	Time Deposit (KL’s interest is 50%)
Allied Pinocchio	10747301		2,648.11	Pound Sterling
KLI-UK	10008956		2,386.06	Pound Sterling
Freeway\Kushner-Locke	323-509487	$	255.95
Edge Entertainment	1891152710	$	444.92
European Films LTD	1890563818	$	7,051.58

I: Other monies on hand (continued):

Additionally, the Company maintains a minimal amount of Petty Cash (less than $500).

Joint Venture Accounts:
KL MDP Sensation	60-066-930	$	17,689.94
KL\7 Venture	1890-69-6360	$	9,283.32
Denial Venture	1890-69-6501	$	41,877.83
Cracker LLC	1891-04-1665	$	1,000.00
Swing	323-518095	$	6,957.50

I, Alice Neuhauser, declare under penalty of perjury that the information contained in the above Debtor in Possession Interim Statement is true and correct to the best of my knowledge.

/s/  Alice P. Neuhauser Debtor in Possession