J & A DIEDRICH LLC

J & A DIVERSIFIED PROPERTIES, INC.

J & A HOLDINGS, LLC

J & A INVESTMENTS, INC.

J & A MITCHELL, LLC

J & A WOODWORKS, LLC

J & A, LLC

J & B CUSTOM FARMING, INC.

J & B DEVELOPMENT, L.L.C.

J & B FAMILY LIMITED PARTNERSHIP

J & B FARMS, L.L.C.

J & B FINANCIAL RECOVERY, L.L.C.

J & B INVESTMENTS LIMITED PARTNERSHIP

J & B LEASING, INC.

J & B LLC

J & B LOGISTICS, INC.

J & B SALES & MARKETING, INC.

J & B SCREEN PRINTING, INC.

J & B SOFTWARE, INC.

J & B TRUCKING, INC.