23 FARM IMPLEMENTS-NAMELY, RIGID SHANK CULTIVATORS, SPRING SHANK CULTIVATORS, FIELD CULTIVATORS, MISCELLANEOUS GROUND ENGAGING STEELS-NAMELY, DISC HARROWS, TOOTHED HARROWS, PLOW POINTS, ALFALFA STEELS, CULTIVATOR SWEEPS, SHOVELS, MOLD BOARDS, AND AGRICULTURAL IMPLEMENT PARTS