B & R MOTORS, INC.

B & R PROPERTIES, LLC

B & R TRUCK REPAIR, LLC

B & RC INVESTMENTS, L.L.P.

B & S DEVELOPMENT, L.L.C.

B & S ENTERPRISES, L.L.C.

B & S INVESTMENTS, INC.

B & S LEASING, LLC

B & S LODGING, L.L.C.

B & S MACHINE SHOP, INC.

B & S OF YANKTON, INC.

B & S PROPERTIES, LLC

B & S RESEARCH, INC.

B & S TESTERS, INC.

B & S, L.L.C.

B & T BUILDERS, LLC

B & T CONSTRUCTION, INC.

B & T DAIRY BAR INC.

B & T FARMS, LLC

B & T FINANCIAL SERVICES LLC