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3 Seller ABC Trading Co.,Ltd. 1-1, kasumigaseki 3-chome, Chiyoda-ku,Tokyo,JAPAN INVOICE Invoice No. and Date ABC Sep. 20th, 2012 Reference No.FRB Buyer XYZ Corp. 161st Street and River Avenue, Country of Origin L/C No. Japan Date Bronx, New York NYIB-1110 Sep. 7th, 2012 Vessel Taiyo Maru On or about Oct. 3, 2012 Issuing Bank From Tokyo, Japan Via New YorkInternational Bank To New York, U.S.A. Other Payment Terms Marks and Nos. Description of Goods Quantity Unit Price Amount Unit per Unit CPT US$ 1, , , , XYZ NEW YORK MADE IN JAPAN , , , , , , , , C/T Total : N/W : G/W : 1,500 Cartons 5,600kgs 5,800kgs Total : CPT NEW YORK US$ 191, ABC Trading Co.,Ltd. (Signature)

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8 INVOICE Seller Buyer ABC Trading Co.,Ltd. 1-1,kasumigaseki 3-chome, yoda-ku, Tokyo, JAPAN Vessel Tsukan Maru From Via New York, U.S.A. To Tokyo, Japan Marks and Nos. XYZ Corp. 161, River Avenue, Bronx New York, U.S.A On or about Sep. 21st, 2012 Invoice No. and Date XYZ Sep. 10 th, 2012 Reference No.AB Country of Origin L/C No. AEB Issuing Bank American Eleven Bank Other Payment Terms U.S.A. Date Sep. 3rd, 2012 Description of Goods Quantity Unit Price Amount ABC TOKYO Made in U.S.A. Bottled beer 330 x 20 x 500C/T (3,300L) Lemonade (flavoured, no added sugar) 500ml x 20 x 300C/T (3,000L) Straight grape juice (brix 18, no added sugar.11% by weight of sucrose) 350ml x 20 x 200C/T (1,400L) Straight apple juice (brix 16, no added sugar.5%by weight of sucrose) 350ml x 20 x 200C/T (1,400L) Port wine750ml x 12 x 500C/T (4,500L) Cola (flavoured, no added sugar) 500ml x 20 x 300C/T (3,000L) Sparkling wine (alco 13.0%vol) 750ml x 12 x 500C/T (4,500L) bottle per bottle FCA US$ 10, , , , , , , , , , , , , , Total : 2,500 Cartons N/W : 21,100 kgs G/W : 27,430 kgs Total : FCA NEW YORK (Signature) XYZ Corp. US$ 94,100.00

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