®@) InterCall For invoice inquiries, please contact us at or Richard Kahn HBRK Associates Inc. AICPA 301 East 66th Street Apartment 10F New York, NY 10065 Tear here and submit top portion with payment Invoice Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 Current Charges: $10.26 Amount Past Due: $38.11 Open Items: $0.00 TOTAL DUE: $48.37 Remittance: Mail Remittance To: Please make payable in U.S. InterCall Dollars, and note your Account PO Box 409573 Number on your check. Atlanta, GA 30384-9573 Fed-ld: 58-1942497 IF PAYING BY CREDIT CARD, PLEASE FAX THIS COMPLETE PAGE TO ACCOUNTS RECEIVABLE AT (706) 634-3802. . a alla | VISA | MasterCard (check one) Name Signature Credit Card Number Expires Credit Card Address Diners Club Would you like to charge your account monthly? Yes No Amount $ If Yes, your account will be charged automatically during months that you have usage. Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 west InterCall is o Subsidiary + of West Corporation Page 1 EFTA00301772

--=PAGE_BREAK=--

Statement Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 For statement inquiries, please contact us at or Richard Kahn HBRK Associates Inc. AICPA 301 East 66th Street Apartment 10F New York, NY 10065 TRANSACTION HISTORY Invoice Date Type InvAmt Debit Credit Payment Balance 1370088402 03/31/11 Invoice $7.91 $7.91 1370091192 04/30/11 Invoice $30.20 $30.20 1370092452 05/31/11 Invoice $10.26 $10.26 Current $10.26 30 DAY $30.20 60 DAY $7.91 90 DAY 120 DAY OVER 120 DAYS Total Due $48.37 Page 2 EFTA00301773

--=PAGE_BREAK=--

Product and Service Updates Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 Your invoice has been updated. It now features an enhanced appearance and improvements designed to help better meet your needs. If you have any questions, please contact customer service. VISIT WWW.INTERCALL.COM FOR MORE PRODUCT INFORMATION, TRAINING AND OTHER RESOURCES Page 3 EFTA00301774

--=PAGE_BREAK=--

Legal Information Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 By ordering or using Services provided by or through InterCall, you agree to be bound by the Terms and Conditions set forth at http://www.intercall.com/terms.php or, in the alternative if applicable, a written Service Agreement executed by you and InterCall (in either case the ‘Agreement'). Furthermore you agree to be charged for the Services at rates specifically negotiated by you and agreed to by InterCall and all other Services, fees or surcharges will be charged at InterCall's standard rates. You may obtain InterCall's standard rates through your sales or account representative or in some cases your web account. If you do not agree with the above, do not use the Services. Page 4 EFTA00301775

--=PAGE_BREAK=--

Current Charge Summary Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 Company: AICPA Account: HBRK Associates Inc. VIEW BY OWNER NUMBER Owner Number Confs Minutes Charges Enhanced Total Products and Charges Features HBRK Associates Inc. Epstein, Jeffery 6766708 2 194 $7.56 $0.00 $7.56 Account Total 2 194 $7.56 $0.00 $7.56 State & Local Taxes and Fees $2.70 Total Charges $10.26 Page 5 EFTA00301776

--=PAGE_BREAK=--

Call Type Descriptions Account #: 826119 Invoice #: 1370092452 Date: 05/31/2011 Bill Code Name USIR USA / Resless-Plus Local US/R& USA / Resless-Plus 800 Page 6 EFTA00301777

--=PAGE_BREAK=--

Account #: 826119 Conference Detail Invoice #: 1370092452 Date: 05/31/2011 Owner: Epstein, Jeffery Conference Date Time Attendees Minutes Total Charges 72530545 05/31/11 16:57 ET 3 41 $2.13 Reserved By , Reservationless-Plus Connect Attendee Call Number Type Minutes Charge 17:01ET eRes-Plus - 33144170210 USIR 12 $0.47 17:00ET eRes-Plus - 6464595257 US/R8 13 $0.51 16:57 ET eRes-Plus - 6468624817 LDR US/R8 16 $0.62 State & Local Taxes and Fees $0.53 Conference Date Time Attendees Minutes Total Charges 72542807 05/31/11 17:52 ET 6 153 $8.13 Reserved By , Reservationless-Plus Connect Attendee Call Number Type Minutes Charge 18:07 ET eRes-Plus - 3054432161 US/R8 26 $1.01 18:02ET eRes-Plus - 33144170210 US/R 27 $1.05 18:05ET eRes-Plus - 5613468973 US/R8 26 $1.01 18:00ET eRes-Plus - 6179693624 US/R8 33 $1.29 17:54ET eRes-Plus - 6468624817 US/R8 39 $1.52 17:52ET eRes-Plus - 6468624817 LDR US/R8 2 $0.08 State & Local Taxes and Fees $2.17 Page 7 EFTA00301778

--=PAGE_BREAK=--

Account #: 826119 TAX Federal Taxes State Taxes Local Taxes FEES Federal Universal Service Fund Contribution Telecom Surcharge Service Fees Tax and Fees Invoice #: 1370092452 Date: 05/31/2011 $0.00 $0.23 $0.25 $1.26 $0.43 $0.53 Page 8 EFTA00301779