BILL OF SALE EFFECTIVE DATE: January 20, 1998 PARTIES: ALBERT CREDIT, LLC, an Oregon Limited Liability Co. ("Seller") CREDIT CONCEPTS, INC., an Oregon corporation ("Buyer") AGREEMENTS: IN CONSIDERATION of the mutual promises of the parties, and other...

                                                              EXHIBIT 10(c)

                                  BILL OF SALE


EFFECTIVE DATE:  January 20, 1998

PARTIES:

     XXXXXX CREDIT, LLC, an
     Oregon Limited Liability Co.       ("Seller")

     CREDIT CONCEPTS, INC.,
     an Oregon corporation              ("Buyer")

AGREEMENTS:

     IN CONSIDERATION of the mutual promises of the parties, and other good and
valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, Seller and Xxxxx hereby agree as follows:

     1.  TRANSFER OF ASSETS.  Seller hereby conveys, transfers, assigns,
grants, sells and delivers to Buyer, and Buyer acquires, accepts, and purchases
all of the assets of Seller including, without limitation, those assets
described in paragraphs 1.1 through 1.4 hereof ("Assets"):

     1.1  All cash of Seller;

     1.2  All equipment, furniture and fixtures owned by Seller;

     1.3  All inventories of supplies and merchandise owned by Seller;

     1.4  All general intangibles including, without limitation, all accounts
and contract rights owned by Seller.

     2.  FURTHER ASSURANCES.  Seller shall execute and deliver to Buyer such
further documents and instruments, if any, and take such other action that may
be reasonably requested by Buyer to evidence this conveyance of the Assets.

     3.  BINDING EFFECT.  This Bill of Sale shall be effective as of the date
hereof and shall inure to the benefit of and be binding upon the parties hereto
and their successors or assigns.

SELLER:                            BUYER:

XXXXXX CREDIT, LLC                 CREDIT CONCEPTS, INC.


By:                                /s/Xxxxxx X. Xxxxxx, Mgr/Mbr  By:  /s/Xxxxxx
X. Xxxxxx, Pres
   ----------------------------       -------------------------
                         Title                         Title

   



                         ASSUMPTION OF LIABILITIES


     IN CONNECTION WITH, and in consideration of, the conveyance under the Bill
of Sale dated January 20, 1998 from XXXXXX CREDIT, LLC, f/k/a Credit Concepts,
L.L.C., an Oregon limited liability company, to CREDIT CONCEPTS, INC., an
Oregon corporation, Credit Concepts, Inc. hereby assumes all of Xxxxxx Credit,
LLC's obligations under each of the following:

     1.   Employment Contract with Xxxxxxxx Xxxxxxx dated September 24, 1997;
     
     2.   All Master Dealer Agreements made by Credit Concepts, L.L.C.;
     
     3.   All Lease Agreements for office space and equipment made by Credit
          Concepts, L.L.C.; and
     
     4.   All outstanding Promissory Notes made by Credit Concepts, L.L.C.
     

Date:     January 20, 1998

                              CREDIT CONCEPTS, INC.


                              By:  /s/ Xxx X. Xxxxxx
                                   ------------------------
                                   Xxx X. Xxxxxx, President