35 BUSINESS MANAGEMENT SERVICES PERFORMED FOR OTHERS, NAMELY PAYROLL MAINTENANCE, ACCOUNTING, ACCOUNT PROCESSING AND AUDITING, TAX RETURN AND FINANCIAL STATEMENT PREPARATION, CREATION OF GENERAL LEDGERS AND FORMS, MANUALS AND GRAPHIC WORKS, ELECTRONIC DATA PROCESSING AND WORD PROCESSING; AND ANALYSIS, PLANNING, ADVISORY AND CONSULTING SERVICES RENDERED FOR OTHERS WITH RESPECT TO MARKETING, DEVELOPMENT OF BUSINESS PROCEDURES, PRACTICES AND SYSTEMS, TAXES, ACQUISITION OF BUSINESSES, AND ACQUISITION OF ELECTRONIC DATA PROCESSING APPARATUS