EXHIBIT 99.2

Office of the United States Trustee

In re: DEBTOR IN POSSESSION INTERIM STATEMENT

The Kushner-Locke Company Page 1 of 3

	Statement Number:	15
Chapter 11	For the Period FROM:	1/1/2003
Case No. LA 01-44828-SB (Administratively Consolidated with Case Nos. LA 01-44829-SB through LA 01-44831-SB; LA 01-44833-SB through LA 01-44836-SB; and LA 01-44841-SB)	TO:	1/31/2003

CASH ACTIVITY ANALYSIS (Cash Basis Only)				Collateral		Concentration
				Account		Account
Balance before Statement #1				$	268,333.21		65,956.21
A.		Total Receipts per all Prior Interim Statements			2,326,447.41		2,202,425.90
B.		Less: Total Disbursements per all Prior Statements			2,162,912.51		2,236,971.78
C.		Beginning Balance		$	431,868.11		31,410.33
D.		Receipts during Current Period
Description
	1/3/2003		Worldwide Multi Media		796,666.67
	1/6/2003		BL Distribution Corp		83,794.71
	1/7/2003		Account Transfer				35,000.00
	1/9/2003		Worldwide Multi Media		33,333.33
	1/13/2003		COBRA				1,240.50
	1/22/2003		Account Transfer				50,000.00
	1/23/2003		Lions Gate		82,079.98
	1/30/2003		Account Transfer				40,000.00
	1/31/2003		interest		883.85
		TOTAL RECEIPTS THIS PERIOD			996,758.54		126,240.50		—		—
E.		Balance Available (C plus D)		$	1,428,626.65		157,650.83	$	—	$	—

DEBTOR IN POSSESSION INTERIM STATEMENT NO: 15 Page 2 of 3

F.     Less: Disbursements during Current Period:

Date		Check No.		Payee/Purpose
	1/3/2003		37534	Comerica Bank			3,556.17
	1/3/2003		37535	Bonded Services, Inc			6,266.25
	1/3/2003		37536	Federal Express			11.70
	1/3/2003		37537	Robert W Goldsmith			3,150.00
	1/3/2003		37538	William Liebell			2,937.50
	1/3/2003		37539	Pacific Bell			285.25
	1/3/2003		37540	Qwest Communications			40.22
	1/3/2003		37541	Kevin Marino			129.79
	1/3/2003		37542	Eagle			185.47
	1/3/2003			Payroll Fees			233.36
	1/7/2003			Account Transfer	$	35,000.00
	1/8/2003			Payroll Taxes			4,956.72
	1/8/2003		37543	Federal Express			11.70
	1/8/2003		37544	Marathon Services, Inc			259.80
	1/8/2003		37545	Pacific Bell			45.07
	1/8/2003		37546	Recall			584.46
	1/8/2003		37547	Matthew Schuler			160.00
	1/9/2003		7943	Payroll			978.09
	1/9/2003		7944	Payroll			4,229.04
	1/9/2003		7945	Payroll			1,253.76
	1/9/2003		7946	Payroll			2,276.23
	1/13/2003		37548	Cash			100.00
	1/15/2003		37549	Robert W Goldsmith			1,700.00
	1/15/2003		37550	William Liebell			1,812.50
	1/17/2003			Payroll Fees			106.24
	1/22/2003			Payroll Taxes			7,933.32
	1/22/2003			Account Transfer	$	50,000.00
	1/22/2003		37552	Doniger & Fetter			14,136.50
	1/22/2003		37553	Bowne of Los Angeles, Inc			1,760.00
	1/22/2003		37554	Federal Express			32.34
	1/22/2003		37555	Robert W Goldsmith			1,750.00
	1/22/2003		37556	William Liebell			1,837.50
	1/22/2003		37557	Marathon Services, Inc			5.57
	1/22/2003		37558	Brett Robinson			300.00
	1/22/2003		37559	Zerolag Communications, Inc			100.00
	1/23/2003		7947	Payroll			978.07
	1/23/2003		7948	Payroll			6,900.20
	1/23/2003		7949	Payroll			1,253.77
	1/23/2003		7950	Payroll			2,276.24
	1/24/2003			Payroll Fees			33.72
	1/29/2003		37560	Blue Shield of California			242.00
	1/29/2003		37561	Robert W Goldsmith			1,630.00
	1/29/2003		37562	Health Net			2,213.02
	1/29/2003		37563	Hodes Parking			360.00
	1/29/2003		37564	William Liebell			1,475.00
	1/29/2003		37565	Pacific Bell			281.74
	1/29/2003		37566	Property Management Associates, I			2,000.00
	1/29/2003		37567	Clumeck,Stern,Phillips&Schenkelbu			13,265.50
	1/30/2003			Account Transfer	$	40,000.00
	1/30/2003		37568	Bonded Services, Inc			6,266.95

DEBTOR IN POSSESSION INTERIM STATEMENT NO: 15 Page 3 of 3

1/30/2003		37569	William Liebell			2,125.00
1/30/2003		37570	Robert W Goldsmith			1,810.00
1/31/2003			Payroll Fees			234.80
1/31/2003			Payroll Taxes			6,495.53
	TOTAL DISBURSEMENTS THIS PERIOD:				125,000.00	112,966.09		-		-
G.	Ending Balance (E less F)			$	1,303,626.65	44,684.74	$	-	$	-

H. (1) Collateral Account:

a)	Depository Name and Location	Chase Bank	1 Chase Manhattan Plaza, New York, NY 10081
b)	Account Number:	323221556

(2) Concentration Account:

a)	Depository Name and Location	Comerica Bank	10900 Wilshire Blvd, Los Angeles, CA 90024
b)	Account Number:	1891935460

I: Other monies on hand:

The Kushner Locke Company PWI account	1891215236	$	1,000.00
Bank of Scotland — Pinocchio	3549485		1,280,947.52	Pound Sterling Time Deposit
Bank of Scotland — Basil	3626816		75,858.25	Pound Sterling Time Deposit (KL' s interest is 50%)
Allied Pinocchio	10747301		1,520.11	Pound Sterling
Freeway\Kushner-Locke	323-509487	$	255.95
Edge Entertainment	1891152710	$	444.92
European Films LTD	1890563818	$	7,051.58

I: Other monies on hand (continued):

Additionally, the Company maintains a minimal amount of Petty Cash (less than $500).

Joint Venture Accounts:
	KL MDP Sensation	60-066-930	$	17,724.61
	KL\7 Venture	1890-69-6360	$	9,309.71
	Denial Venture	1890-69-6501	$	42,018.49
	Cracker LLC	1891-04-1665	$	1,000.00
	Swing	323-518095	$	6,957.50

I, Alice Neuhauser, declare under penalty of perjury that the information contained in the above Debtor in Possession Interim Statement is true and correct to the best of my knowledge.

/s/ Alice P. Neuhauser

Debtor in Possession