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Full title: Monthly Status/Operating Report for the Month of March 2021 filed by Garland S. Cassada on behalf of Bestwall LLC. (Cassada, Garland) (Entered: 04/30/2021)

Document posted on Apr 29, 2021 in the bankruptcy, 51 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

cas h and exclude all activity (receipts and disbursements) relating to cash held by the Debtor for its non-debtor subsidiaries, GP Industrial Plasters LLC and Industrial Plasters Canada ULC (together, the “Non-Debtor Subsidiaries”), under a cash pooling agreement, as permitted by order of the Court [Dkt. 66] (the “Cash Management Order”).ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $0.00 # of deposits/credits: 19 eposits and other credits 3,469,074.10 # of withdrawals/debits: 37 ithdrawals and other debits -0.00 # of days in cycle: 31 hecks -3,469,074.10 ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $18,454,442.00 # of deposits/credits: 18 eposits and other credits 10,560,155.83 # of withdrawals/debits: 36 ithdrawals and other debits -8,004,951.09 # of days in cycle: 31 hecks -0.00 Average ledger balance: $19,768,281.89 ervice fees -6,929.10 nding balance on March 31, 2021 $21,002,717.64 nnual Percentage Yield Earned this statement period: 0.18%.Interest Earned 2,933.0 otal deposits and other credits $10,560,155.8 ithdrawals and other debits ate Transaction description Customer reference Bank reference Amou3/01/21 ZBA TRANSFER TO 8947 081303012000000 -328,633.5ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $3,300.55 # of deposits/credits: 1 eposits and other credits 0.49 # of withdrawals/debits: 0 ithdrawals and other debits -0.00 # of days in cycle: 31 hecks -0.00 Average ledger balance: $3,300.56 ervice fees -0.00 nding balance on March 31, 2021 $3,301.04 nnual Percentage Yield Earned this statement period: 0.17%.

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Document Contents

United States Bankruptcy Court Western District of North Carolina MONTHLY STATUS REPORT IN RE: BESTWALL LLC CASE NO: 17-31795 Reporting Period: FROM: March 1, 2021 TO: March 31, 2021 I certify under penalty of perjury that the information contained in the attached Monthly Status Report consisting of 51 pages (including exhibits and attachments) is true and correct to the best of my knowledge and belief. Dated: April 30, 2021 /s/ Michele Wortmann Debtor Representative I certify that I have reviewed the information contained in the attached Monthly Status Report consisting of 51 pages and, based on my knowledge of this case and the debtor’s financial and business affairs, this Monthly Status Report is accurate and complete to the best of my knowledge and does not contain any misrepresentation of which I am aware. I further certify that this report has been served on all parties as required by law or court order. Dated: April 30, 2021 /s/ Jeffrey B. Ellman Attorney for Debtor NARRATIVE ON PROGRESS OF CASE: On November 2, 2017 (the “Petition Date”), Bestwall LLC (the “Debtor”) commenced this case by filing a voluntary petition for relief under chapter 11 of title 11 of the United States Code (the “Bankruptcy Code”). The Debtor is continuing to operate its business as a debtor in possession. On the Petition Date, the Debtor commenced an adversary proceeding [Adv. Pro. No. 17-03105 (LTB)] (the “2017 Adversary Proceeding”) in which the Debtor filed a motion [2017 Adv. Pro. Dkt. 2] (the “PI Motion”) seeking, among other things, injunctive and declaratory relief prohibiting and enjoining the filing or prosecution of asbestos-related claims against affiliates of the Debtor. On July 29, 2019, the Court entered a memorandum opinion and order granting the PI Motion [2017 Adv. Pro. Dkt. 164] (the “PI Order”). On January 31, 2020, in response to a motion to reconsider and amend the PI Order filed by the official committee of asbestos claimants (the “Asbestos Committee”) [2017 Adv. Pro.

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Dkt. 166], the Court entered an order [2017 Adv. Pro. Dkt. 190] (together with the PI Order, the “Injunction Orders”) clarifying the PI Order. On February 14, 2020, the Asbestos Committee and the legal representative for future asbestos claimants (the “Future Claimants’ Representative”) each filed an appeal of the Injunction Orders to the District Court for the Western District of North Carolina (the “District Court”) [Dist. Crt. Nos. 20-00103, 20-00105]. This matter has been fully briefed by the parties and is awaiting a decision of the District Court. On August 15, 2018, the Asbestos Committee filed a motion to dismiss the Debtor’s chapter 11 case or, alternatively, to transfer venue [Dkt. 495] (the “First Dismissal Motion”). On July 29, 2019, the Court entered a memorandum opinion and order denying the First Dismissal Motion [Dkt. 891] (the “Dismissal Denial Order”). On August 12, 2019, the Asbestos Committee filed a notice of appeal of that order to the District Court [Dkt. 917] [Dist. Crt. No. 19-00396] and a motion for leave to appeal the Dismissal Denial Order [Dkts. 918, 919] (the “Dismissal Motion for Leave”). On December 2, 2019, the Debtor and the Debtor’s non-debtor affiliate, Georgia-Pacific LLC (“New GP”) filed oppositions to the Dismissal Motion for Leave with the District Court [District Court Dkts. 9, 10]. The Dismissal Motion for Leave remains pending before the District Court. To assist in settlement efforts and the formulation and confirmation of a chapter 11 plan, the Debtor filed a motion [Dkt. 875] (the “Estimation Motion”) on June 19, 2019 for entry of an order, pursuant to section 502(c) of the Bankruptcy Code, authorizing an aggregate estimation of the Debtor’s legal liability for current and future asbestos mesothelioma claims based on alleged exposures to joint compound products (the “Estimation Proceeding”). After a hearing on September 19, 2019 and without ruling on the Estimation Motion, the Court referred the parties to mediation, which concluded without a settlement in April 2020. Thereafter, a further hearing on the Estimation Motion was held on September 23, 2020. Following oral argument by the parties, the Court continued the hearing on the Estimation Motion to October 22, 2020, at which hearing the Court issued an oral ruling granting the Estimation Motion. On January 19, 2021, the Court entered an order memorializing its oral ruling and authorizing the estimation of current and future mesothelioma claims as defined in the order [Dkt. 1577]. Subsequently, the parties agreed to a form of case management order with regard to the Estimation Proceeding, which was discussed with the Court at a status conference on March 29, 2021. On March 31, 2021, the Court entered the agreed upon case management order [Dkt. 1685]. The parties further have agreed that the Estimation Proceeding will commence on May 9, 2022, and the Court has scheduled the Estimation Proceeding to begin on that date. On July 22, 2020, the Asbestos Committee and the Future Claimants’ Representative filed an amended plan of reorganization [Dkt. 1219] (the “ACC/FCR Plan”) and a disclosure statement for the ACC/FCR Plan [Dkt. 1220] (the “ACC/FCR Disclosure Statement”). On July 31, 2020, the Asbestos Committee and the Future Claimants’ Representative filed a motion [Dkt. 1247] (the “Solicitation Motion”) seeking the Court’s approval of the ACC/FCR Disclosure Statement and their proposed procedures for soliciting the ACC/FCR Plan. After hearings held on September 25, 2020 and October 22, 2020, the Court continued the hearings on the ACC/FCR Disclosure Statement and the Solicitation Motion to November 18, 2021, the last scheduled omnibus hearing in 2021, but with the understanding that the hearing would be further continued so that it would take place after the conclusion of the Estimation Proceeding.

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On August 12, 2020, the Debtor filed an amended plan of reorganization, along with certain exhibits thereto [Dkts. 1274, 1284] (the “Debtor’s Plan”). The Debtor’s Plan provides for $1 billion to fund a section 524(g) trust for the benefit of asbestos claimants. On December 7, 2020, the Debtor established and funded a $1 billion trust to serve as a qualified settlement fund for payment of pending and future asbestos-related claims, as authorized by Court order [Dkt. 1398]. On July 30, 2020, the Asbestos Committee and the Future Claimants’ Representative filed a motion [Dkt. 1234] seeking to direct New GP to produce certain documents pursuant to Rule 2004 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”). The hearing on that motion was continued several times as the parties worked to resolve the issues raised by the motion. On March 18, 2021, the parties reported the consensual resolution of this matter to the Court. On July 30, 2020, the Debtor filed motions pursuant to Bankruptcy Rule 2004 seeking orders (a) requiring the submission of personal injury questionnaires by all current mesothelioma claimants [Dkts. 1236, 1246] (together, the “PIQ Motion”) and (b) authorizing discovery from certain asbestos bankruptcy trusts with respect to certain mesothelioma claimants [Dkts. 1237-1239, 1241] (collectively, the “Trust Discovery Motion” and, together with the PIQ Motion, the “Debtor’s Discovery Motions”). On December 11, 2020, the Asbestos Committee [Dkt. 1511], the Future Claimants’ Representative [Dkts. 1509, 1510] and counsel to certain asbestos claimants [Dkt. 1507] filed supplemental briefs in opposition to the Debtor’s Discovery Motions. The United States Department of Justice filed a statement of interest regarding the importance of discovery and transparency in asbestos litigation, and in support of the Debtor’s Discovery Motions, on December 28, 2020 [Dkt. 1557]. The Asbestos Committee filed a response to that statement on January 20, 2021 [Dkt. 1581]. On January 8, 2021, the Debtor filed a supplemental reply in support of the Debtor’s Discovery Motions [Dkt. 1565]. The Debtor’s Discovery Motions were heard on January 21, 2021. At a subsequent hearing on March 4, 2021, the Court issued an oral ruling granting the Debtor’s Discovery Motions. On March 23, 2021, the Court entered an order granting the PIQ Motion [Dkt. 1670] (the “PIQ Order”). On March 24, 2021, the Court entered an order granting the Trust Discovery Motion [Dkt. 1672]. On March 26, 2021, the Debtor served the personal injury questionnaires on counsel to asbestos claimants. On April 6, 2021, after the reporting period, the Asbestos Committee filed a notice of appeal of the PIQ Order [Dkt. 1706; Dist. Crt. No. 21-00151, Dkt. 1], a motion for leave to appeal the PIQ Order [Dkt. 1707] and a memorandum of law in support of the motion for leave [Dkt. 1708]. Certain asbestos claimants and the Future Claimants’ Representative filed notices of appeal of the PIQ Order [Dkts. 1709, 1734]; Dist. Crt. No. 21-00152, Dkt. 1; Dist. Crt. No. 21-00179, Dkt. 1] and a joinder to the Asbestos Committee’s motion for leave to appeal the PIQ Order [Dkts. 1710, 1736]. The Debtor filed an objection to the Asbestos Committee’s motion for leave to appeal the PIQ Order with the District Court [Dist. Crt. No. 21-00151, Dkt. 4; Dist. Crt. No. 21-00152, Dkt. 3]. On April 6, 2021, the Asbestos Committee filed a motion for a stay pending the appeal of the PIQ Order [Dkt. 1711] and a memorandum of law in support thereof [Dkt. 1712]. Certain asbestos claimants (but not the Future Claimants’ Representative) filed a joinder to the motion for a stay pending the appeal of the PIQ Order [Dkt. 1713]. On April 20, 2021, the Debtor filed an objection to the Asbestos Committee’s motion for a stay pending the appeal of the PIQ Order [Dkt. 1735]. At a subsequent hearing on April 22, 2021, after briefing and oral argument by the parties in interest, the Court issued an oral ruling denying the motion for a stay pending the appeal of the PIQ Order.

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On November 12 and 13, 2020, the Asbestos Committee filed four motions seeking to limit the Debtor’s ability to present its estimation case (the “Estimation Limiting Motions”): (a) a motion to establish the methodology for estimating the Debtor’s liabilities using only the Debtor’s historical settlement amounts [Dkt. 1449] (the “Estimation Methodology Motion”), including as an exhibit a declaration of Mark A. Peterson (the “Peterson Declaration”); (b) a motion to limit the estimation to claims filed and resolved in the five years immediately prior to the Petition Date [Dkt. 1450] (the “Look-Back Motion”); (c) a motion to prohibit the Debtor from presenting expert testimony on medical science in the Estimation Proceeding [Dkt. 1451] (the “Medical-Science Motion”); and (d) a motion to block the Debtor from pursuing discovery regarding trust claims submitted by claimants whose claims were settled by the Debtor as part of aggregate group settlement agreements [Dkt. 1452] (the “Group Settlement Motion”). The Future Claimants’ Representative filed summary joinders to the Estimation Limiting Motions on December 11, 2020 [Dkts. 1503-1506]. Certain non-party asbestos trusts also filed a joinder to the Group Settlement Motion on December 22, 2020 [Dkt. 1549]. On December 22, 2020, the Debtor filed an omnibus objection to the Estimation Limiting Motions [Dkt. 1551]. On December 29, 2020, a deposition of Dr. Peterson was conducted by the Debtor, and on January 6, 2021, the Debtor filed a supplemental omnibus objection to the Estimation Limiting Motions based on the information obtained in that deposition [Dkt. 1564]. The Asbestos Committee filed a reply to the Estimation Limiting Motions on January 18, 2021 [Dkt. 1573]. Oral argument on the Estimation Limiting Motions was conducted at a hearing on January 22, 2021. On January 29, 2021, the Future Claimants’ Representative [Dkt. 1613], the Asbestos Committee [Dkt. 1614] and certain asbestos trusts [Dkt. 1612] filed post-hearing briefs regarding the Debtor’s Discovery Motions and the Estimation Limiting Motions. The Debtor also filed a supplemental brief [Dkt. 1615]. The asbestos trusts wrote a letter to the Court [Dkt. 1616] on February 1, 2021 responding to the Debtor’s supplemental brief, and the Debtor filed a response to the letter [Dkt. 1622] on February 3, 2021. At a hearing on March 4, 2021, the Court issued an oral ruling denying the Estimation Limiting Motions. Specifically, the Court denied the Estimation Methodology Motion, the Look-Back Motion and the Medical-Science Motion without prejudice, and the Group Settlement Motion was denied with prejudice. The Court memorialized its rulings on the Estimation Limiting Motions in orders entered on March 19, 2021 [Dkts. 1659-1662]. On July 29, 2020, the Asbestos Committee and the Future Claimants’ Representative commenced an adversary proceeding by filing a complaint against the Debtor and certain of its non-debtor affiliates [Adv. Pro. No. 20-03049 (LTB)] (the “2020 Adversary Proceeding”). The complaint sought (a) certain declaratory relief relating to the Funding Agreement and (b) reformation of the Funding Agreement to include certain proposed terms (and financial accommodations from the non-debtor defendants). On October 14, 2020, the defendants filed motions to dismiss the 2020 Adversary Proceeding complaint pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure and briefs in support thereof [Adv. Pro. Dkts. 20-24]. After the reporting period, on April 7, 2021, the Asbestos Committee and the Future Claimants’ Representative filed a voluntary dismissal of the 2020 Adversary Proceeding, without prejudice [Adv. Pro. Dkt. 56].

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CASH RECEIPTS AND DISBURSEMENTS BEGINNING CASH POSITION is the same figure as the ENDING CASH POSITION of prior month. BEGINNING CASH POSITION DATE: 3/1/2021 AMOUNT: $25,243,917.52 CASH RECEIPTS AMOUNT CASH DISBURSEMENTS AMOUNT Description Description Interest and Investment Income $1,165.03 Inventory Purchased $0. Funding Payment $5,000,000.00 Salaries/Wages $0. Service Income $9,250.00 Taxes (Total) $0. Rental Income $19,485.48 Insurance (Total) $0. Insurance Proceeds $0.00 Unsecured Loan Payments $0. Trust Funding $0.00 Utilities (Total) $0. Rent $2,704. Professional Fees $3,533,478 Maintenance/Repair $0 OTHER DISBURSEMENTS (List) Director’s Fees $0 Trust Funding $0 Service Charges $28,152 Contractual Payments $340,537 $47,308 Secondment Costs $21,800 Consulting Fees $0 Quarterly Fees Bank Fees $6,929 TOTAL CASH RECEIPTS $5,029,900.51 TOTAL DISBURSEMENTS $3,980,909 ENDING CASH POSITION DATE: 3/31/2021 AMOUNT: $26,292,908.08 Note 1: Amounts above include only the Debtor’s cas h and exclude all activity (receipts and disbursements) relating to cash held by the Debtor for its non-debtor subsidiaries, GP Industrial Plasters LLC and Industrial Plasters Canada ULC (together, the “Non-Debtor Subsidiaries”), under a cash pooling agreement, as permitted by order of the Court [Dkt. 66] (the “Cash Management Order”). As such, the balances above do not match the attached Bank Statements, with the difference being the cash held for the Non-Debtor Subsidiaries, which totaled $12,982,015.04 as of March 31, 2021.

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PAYMENTS TO SECURED CREDITORS X No Secured Debt ___ No Secured Debt Payments Made During Reporting Period ___ All Secured Debt Payments Made During Reporting Period Are Listed Below: CREDITOR COLLATERAL DATE OF PAYMENT AMOUNT None AMOUNT $0

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PAYMENTS ON PRE-PETITION DEBT X No payments have been made on pre-petition unsecured debt during the reporting period. ___ All payments made on pre-petition unsecured debt during reporting period are listed below: CREDITOR COLLATERAL DATE OF PAYMENT AMOUNT None AMOUNT $0.00

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BANK ACCOUNTS ALL BANK STATEMENTS MUST BE ATTACHED FOR EACH ACCOUNT. PLEASE REPRODUCE THIS PAGE AND COMPLETE A SEPARATE PAGE FOR EACH ACCOUNT. ATTACH BANK STATEMENT TO CORRESPONDING PAGE. Name of Bank: Bank of America, N.A. Address: P.O. Box 1091 Street and/or P. O. Box Number Charlotte NC 28254 City State Zip Code Type of Account: (i.e., Payroll, Tax, Operating): Controlled Disbursement Account Number (last four digits): -8947 DATE PERIOD BEGINS: 3/1/2021 Ending Balance (per the attached bank statement for this period) $0.00 Outstanding Deposits and Other Credits Not On Statement $0.00 Outstanding Checks and Other Debits Not On Statement $0.00 Ending Reconciled Balance* $0.00 DATE PERIOD ENDS: 3/31/2021 Highest Daily Balance During Above Period: $0.00 *The sum of the ending balances of all accounts must reconcile with the Ending Cash Position on the Cash Receipts and Disbursements page.

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.O. Box 15284 Customer service information ilmington, DE 19850 Customer service: 1.888.400.9009 bankofamerica.com BESTWALL LLC Bank of America, N.A. DEBTOR IN POSSESSION CASE 17 31795 P.O. Box 1091 Charlotte, N.C. 28254-3489 133 PEACHTREE ST NE ATLANTA, GA 30303-1804 our Full Analysis Business Checking or March 1, 2021 to March 31, 2021 Account number: 8947 ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $0.00 # of deposits/credits: 19 eposits and other credits 3,469,074.10 # of withdrawals/debits: 37 ithdrawals and other debits -0.00 # of days in cycle: 31 hecks -3,469,074.10 Average ledger balance: $0.00 ervice fees -0.00 nding balance on March 31, 2021 $0.00

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ANK DEPOSIT ACCOUNTS ow to Contact Us - You may call us at the telephone number listed on the front of this statement. pdating your contact information - We encourage you to keep your contact information up-to-date. This includes address,mail and phone number. If your information has changed, the easiest way to update it is by visiting the Help & Support tab ofnline Banking. eposit agreement - When you opened your account, you received a deposit agreement and fee schedule and agreed that yourccount would be governed by the terms of these documents, as we may amend them from time to time. These documents arart of the contract for your deposit account and govern all transactions relating to your account, including all deposits andithdrawals. Copies of both the deposit agreement and fee schedule which contain the current version of the terms andonditions of your account relationship may be obtained at our financial centers. lectronic transfers: In case of errors or questions about your electronic transfers - If you think your statement or receipt isrong or you need more information about an electronic transfer (e.g., ATM transactions, direct deposits or withdrawals,oint-of-sale transactions) on the statement or receipt, telephone or write us at the address and number listed on the front ofis statement as soon as you can. We must hear from you no later than 60 days after we sent you the FIRST statement onhich the error or problem appeared. - Tell us your name and account number. - Describe the error or transfer you are unsure about, and explain as clearly as you can why you believe there is an erroror why you need more information. - Tell us the dollar amount of the suspected error. or consumer accounts used primarily for personal, family or household purposes, we will investigate your complaint and willorrect any error promptly. If we take more than 10 business days (10 calendar days if you are a Massachusetts customer) (20usiness days if you are a new customer, for electronic transfers occurring during the first 30 days after the first deposit isade to your account) to do this, we will provisionally credit your account for the amount you think is in error, so that you willave use of the money during the time it will take to complete our investigation. or other accounts, we investigate, and if we find we have made an error, we credit your account at the conclusion of ourvestigation. eporting other problems - You must examine your statement carefully and promptly. You are in the best position to discoverrrors and unauthorized transactions on your account. If you fail to notify us in writing of suspected problems or annauthorized transaction within the time period specified in the deposit agreement (which periods are no more than 60 daysfter we make the statement available to you and in some cases are 30 days or less), we are not liable to you and you agree toot make a claim against us, for the problems or unauthorized transactions. irect deposits - If you have arranged to have direct deposits made to your account at least once every 60 days from the sameerson or company, you may call us to find out if the deposit was made as scheduled. You may also review your activity onliner visit a financial center for information. 2021 Bank of America Corporation

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ESTWALL LLC ! Account # 8947 ! March 1, 2021 to March 31, 2021eposits and other credits ate Transaction description Customer reference Bank reference Amou3/01/21 ZBA TRANSFER FROM 1858 081303012000000 328,633.5 3/02/21 ZBA TRANSFER FROM 1858 081303022000000 90,847.9 3/03/21 ZBA TRANSFER FROM 1858 081303032000000 232,561.4 3/04/21 ZBA TRANSFER FROM 1858 081303042000000 223,609.5 3/05/21 ZBA TRANSFER FROM 1858 081303052000000 365,885.0 3/08/21 ZBA TRANSFER FROM 1858 081303082000000 7,637.5 3/09/21 ZBA TRANSFER FROM 1858 081303092000000 128,085.3 3/11/21 ZBA TRANSFER FROM 1858 081303112000000 57,752.2 3/12/21 ZBA TRANSFER FROM 1858 081303122000000 415,974.2 3/16/21 ZBA TRANSFER FROM 1858 081303162000000 75,183.7 3/17/21 ZBA TRANSFER FROM 1858 081303172000000 583.0 3/19/21 ZBA TRANSFER FROM 1858 081303192000000 51.1 3/22/21 ZBA TRANSFER FROM 1858 081303222000000 10,530.0 3/23/21 ZBA TRANSFER FROM 1858 081303232000000 2,000.0 3/24/21 ZBA TRANSFER FROM 1858 081303242000000 27,211.9 3/25/21 ZBA TRANSFER FROM 1858 081303252000000 61,368.2 3/29/21 ZBA TRANSFER FROM 1858 081303292000000 399,770.2 3/30/21 ZBA TRANSFER FROM 1858 081303302000000 482,091.3 3/31/21 ZBA TRANSFER FROM 1858 081303312000000 559,297.6 otal deposits and other credits $3,469,074.1

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hecks ate Check # Bank reference Amount Date Check # Bank reference Amou3/01 401757 813008154436610 2,658.50 03/09 401791 813005292116194 5,929.03/08 401761* 813009492768345 7,637.50 03/12 401792 813004192055965 2,976.73/01 401762 813008392304924 16,821.50 03/19 401793 813005092420952 51.13/11 401763 813005892162051 30,805.40 03/25 401794 813005792073647 7,900.03/11 401768* 813005892162052 26,946.87 03/17 401795 813008254517076 583.03/02 401770* 813001694283840 90,847.97 03/25 401796 813005692808330 1,836.63/03 401772* 813009092146121 7,900.00 03/25 401797 813005692926451 51,631.63/01 401777* 813008292846567 305,153.57 03/24 401798 813008454183392 519.03/01 401779* 813008392359168 4,000.00 03/22 401799 813008354501979 10,530.03/03 401781* 813008992511419 221,207.95 03/23 401800 813005392606665 2,000.03/04 401782 813001994656239 223,609.50 03/24 401801 813005592262251 26,692.93/03 401783 813008992737049 3,453.46 03/29 401802 813009192527596 6,000.03/09 401784 813006794061389 87,669.52 03/31 401803 813004292561076 168,132.03/09 401785 813005092540074 34,486.80 03/31 401804 813004292709483 1,264.03/05 401786 813009292825426 365,885.00 03/29 401805 813005892633915 393,770.23/31 401787 813009592465529 3,217.50 03/31 401806 813009592252633 383,834.03/12 401788 813008454951520 1,678.50 03/31 401808* 813009592205995 2,850.03/12 401789 813008154051742 411,318.97 03/30 401810* 813008154659219 482,091.33/16 401790 813009892165442 75,183.75 Total checks -$3,469,074.1 Total # of checks 3 There is a gap in sequential check numbers

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BANK ACCOUNTS ALL BANK STATEMENTS MUST BE ATTACHED FOR EACH ACCOUNT. PLEASE REPRODUCE THIS PAGE AND COMPLETE A SEPARATE PAGE FOR EACH ACCOUNT. ATTACH BANK STATEMENT TO CORRESPONDING PAGE. Name of Bank: Bank of America, N.A. Address: P.O. Box 1091 Street and/or P. O. Box Number Charlotte NC 28254 City State Zip Code Type of Account: (i.e., Payroll, Tax, Operating): Concentration / Operating Account Number (last four digits): -1858 DATE PERIOD BEGINS: 3/1/2021 Ending Balance (per the attached bank statement for this period) $8,020,702.60 Outstanding Deposits and Other Credits Not On Statement $0.00 Outstanding Checks and Other Debits Not On Statement $0.00 Ending Reconciled Balance* $8,020,702.60 DATE PERIOD ENDS: 3/31/2021 Highest Daily Balance During Above Period: $9,850,309.89 *The sum of the ending balances of all accounts must reconcile with the Ending Cash Position on the Cash Receipts and Disbursements page.

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Note 1: Amounts above include only the Debtor’s cash and exclude all cash held by the Debtor for the Non-Debtor Subsidiaries under a cash pooling agreement, as permitted by the Cash Management Order. As such, the balance above does not match the attached Bank Statement, with the difference being the cash held for the Non-Debtor Subsidiaries, which totaled $12,982,015.04 as of March 31, 2021. Note 2: Following the Petition Date, the Debtor invested $2.5 million of the balance of this bank account solely in investment vehicles utilizing instruments backed by the full faith and credit of the United States, as provided in the Cash Management Order. As such, this invested amount is listed below as part of a separate investment account.

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.O. Box 15284 Customer service information ilmington, DE 19850 Customer service: 1.888.400.9009 bankofamerica.com BESTWALL LLC Bank of America, N.A. DEBTOR IN POSSESSION CASE 17 31795 P.O. Box 1091 Charlotte, N.C. 28254-3489 133 PEACHTREE ST NE ATLANTA, GA 30303-1804 our Analyzed Business Interest Checking or March 1, 2021 to March 31, 2021 Account number: 1858 ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $18,454,442.00 # of deposits/credits: 18 eposits and other credits 10,560,155.83 # of withdrawals/debits: 36 ithdrawals and other debits -8,004,951.09 # of days in cycle: 31 hecks -0.00 Average ledger balance: $19,768,281.89 ervice fees -6,929.10 nding balance on March 31, 2021 $21,002,717.64 nnual Percentage Yield Earned this statement period: 0.18%. terest Paid Year To Date: $8,785.17.

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ANK DEPOSIT ACCOUNTS ow to Contact Us - You may call us at the telephone number listed on the front of this statement. pdating your contact information - We encourage you to keep your contact information up-to-date. This includes address,mail and phone number. If your information has changed, the easiest way to update it is by visiting the Help & Support tab ofnline Banking. eposit agreement - When you opened your account, you received a deposit agreement and fee schedule and agreed that yourccount would be governed by the terms of these documents, as we may amend them from time to time. These documents arart of the contract for your deposit account and govern all transactions relating to your account, including all deposits andithdrawals. Copies of both the deposit agreement and fee schedule which contain the current version of the terms andonditions of your account relationship may be obtained at our financial centers. lectronic transfers: In case of errors or questions about your electronic transfers - If you think your statement or receipt isrong or you need more information about an electronic transfer (e.g., ATM transactions, direct deposits or withdrawals,oint-of-sale transactions) on the statement or receipt, telephone or write us at the address and number listed on the front ofis statement as soon as you can. We must hear from you no later than 60 days after we sent you the FIRST statement onhich the error or problem appeared. - Tell us your name and account number. - Describe the error or transfer you are unsure about, and explain as clearly as you can why you believe there is an erroror why you need more information. - Tell us the dollar amount of the suspected error. or consumer accounts used primarily for personal, family or household purposes, we will investigate your complaint and willorrect any error promptly. If we take more than 10 business days (10 calendar days if you are a Massachusetts customer) (20usiness days if you are a new customer, for electronic transfers occurring during the first 30 days after the first deposit isade to your account) to do this, we will provisionally credit your account for the amount you think is in error, so that you willave use of the money during the time it will take to complete our investigation. or other accounts, we investigate, and if we find we have made an error, we credit your account at the conclusion of ourvestigation. eporting other problems - You must examine your statement carefully and promptly. You are in the best position to discoverrrors and unauthorized transactions on your account. If you fail to notify us in writing of suspected problems or annauthorized transaction within the time period specified in the deposit agreement (which periods are no more than 60 daysfter we make the statement available to you and in some cases are 30 days or less), we are not liable to you and you agree toot make a claim against us, for the problems or unauthorized transactions. irect deposits - If you have arranged to have direct deposits made to your account at least once every 60 days from the sameerson or company, you may call us to find out if the deposit was made as scheduled. You may also review your activity onliner visit a financial center for information. 2021 Bank of America Corporation

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ESTWALL LLC ! Account # 1858 ! March 1, 2021 to March 31, 2021eposits and other credits ate Transaction description Customer reference Bank reference Amou3/01/21 WIRE TYPE:BOOK IN DATE:210301 TIME:1039 ET 903703010427000 19,485.4TRN:2021030100427000 SNDR REF:N82TDMT000076 ORIG:GEORGIA-PACIFIC FINANCIAL ID 0475 PMT DET:0000000000001029 Mar 21 Mt. Hol /lyRent 3/03/21 ZBA TRANSFER FROM 2310 081303032000000 289,958.3 3/04/21 WIRE TYPE:BOOK IN DATE:210304 TIME:0912 ET 903703040258713 5,000.0TRN:2021030400258713 SNDR REF:N82TDMT000079 ORIG:GEORGIA-PACIFIC FINANCIAL ID 0475 PMT DET:0000000000001035 Feb 21 BW Fina /nce Servi ces toGP GYP 3/04/21 WIRE TYPE:BOOK IN DATE:210304 TIME:0910 ET 903703040258106 4,250.0TRN:2021030400258106 SNDR REF:O37TDMT000017 ORIG:GP INDUSTRIAL PLASTERS LL ID 2310 PMT DET:0000000000001034 Feb 21 BW Fina /nce Servi ces to GPIP 3/05/21 ZBA TRANSFER FROM 2310 081303052000000 798,401.0 3/08/21 ZBA TRANSFER FROM 2310 081303082000000 319,075.8 3/09/21 ZBA TRANSFER FROM 2310 081303092000000 160,437.9 3/10/21 ZBA TRANSFER FROM 2310 081303102000000 158,653.1 3/11/21 ZBA TRANSFER FROM 2310 081303112000000 289,975.3 3/12/21 ZBA TRANSFER FROM 2310 081303122000000 497,015.1 3/15/21 ZBA TRANSFER FROM 2310 081303152000000 437,338.7 3/19/21 ZBA TRANSFER FROM 2310 081303192000000 1,018,530.0 3/22/21 WIRE TYPE:BOOK IN DATE:210322 TIME:1118 ET 903703220354993 5,000,000.0TRN:2021032200354993 SNDR REF:O01TDMT000045 ORIG:GEORGIA-PACIFIC LLC ID 4618 PMT DET:000 0000000001091 Mar 21 BW Fund /ing Request continued on the next pa

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eposits and other credits - continued ate Transaction description Customer reference Bank reference Amou3/22/21 ZBA TRANSFER FROM 2310 081303222000000 70,944.4 3/26/21 ZBA TRANSFER FROM 2310 081303262000000 575,275.5 3/30/21 ZBA TRANSFER FROM 2310 081303302000000 92,702.4 3/31/21 ZBA TRANSFER FROM 2310 081303312000000 820,179.2 3/31/21 Interest Earned 2,933.0 otal deposits and other credits $10,560,155.8 ithdrawals and other debits ate Transaction description Customer reference Bank reference Amou3/01/21 ZBA TRANSFER TO 8947 081303012000000 -328,633.5 3/01/21 ZBA TRANSFER TO 2310 081303012000000 -136,134.4 3/01/21 WIRE TYPE:BOOK OUT DATE:210301 TIME:1040 903703010427590 -2,704.5ET TRN:2021030100427590 RELATED REF:N79TDMT000020 BNF:GEORGIA-PACIFIC LLC ID 4618 PMT DET:00 00000000001030 Mar 21 GPC Ren /t 3/02/21 ZBA TRANSFER TO 2310 081303022000000 -424,217.4 3/02/21 ZBA TRANSFER TO 8947 081303022000000 -90,847.9 3/03/21 ZBA TRANSFER TO 8947 081303032000000 -232,561.4 3/04/21 ZBA TRANSFER TO 8947 081303042000000 -223,609.5 3/04/21 ZBA TRANSFER TO 2310 081303042000000 -93,457.4 3/04/21 WIRE TYPE:BOOK OUT DATE:210304 TIME:0910 903703040257901 -10,000.0ET TRN:2021030400257901 RELATED REF:N79TDMT000021 BNF:GEORGIA-PACIFIC FINANCIAL ID 0475 PMT DET:0000000000001033 Feb 2021 Secon /dment to BWInv 0221-384-100 3/05/21 ZBA TRANSFER TO 8947 081303052000000 -365,885.0 3/05/21 WIRE TYPE:WIRE OUT DATE:210305 TIME:0914 ET 903703050261324 -193,309.9TRN:2021030500261324 SERVICE REF:006004 BNF:BATES WHITE LLC 0195 BNF BK:SUN TRUST BANK ID PMT DET:0000000000001038N7 9ADMT000013 Dec 20 Bates Whit /e,LLC Monthly FeeRe 3/08/21 ZBA TRANSFER TO 8947 081303082000000 -7,637.5 3/09/21 ZBA TRANSFER TO 8947 081303092000000 -128,085.3 3/11/21 ZBA TRANSFER TO 8947 081303112000000 -57,752.2 3/12/21 ZBA TRANSFER TO 8947 081303122000000 -415,974.2 3/16/21 ZBA TRANSFER TO 2310 081303162000000 -146,994.3 3/16/21 ZBA TRANSFER TO 8947 081303162000000 -75,183.7 3/17/21 ZBA TRANSFER TO 2310 081303172000000 -133,985.9

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ESTWALL LLC ! Account # 1858 ! March 1, 2021 to March 31, 2021ithdrawals and other debits - continued ate Transaction description Customer reference Bank reference Amou3/17/21 ZBA TRANSFER TO 8947 081303172000000 -583.0 3/18/21 ZBA TRANSFER TO 2310 081303182000000 -169,450.1 3/19/21 ZBA TRANSFER TO 8947 081303192000000 -51.1 3/22/21 ZBA TRANSFER TO 8947 081303222000000 -10,530.0 3/23/21 ZBA TRANSFER TO 2310 081303232000000 -30,628.9 3/23/21 ZBA TRANSFER TO 8947 081303232000000 -2,000.0 3/24/21 ZBA TRANSFER TO 2310 081303242000000 -98,346.2 3/24/21 ZBA TRANSFER TO 8947 081303242000000 -27,211.9 3/24/21 WIRE TYPE:WIRE OUT DATE:210324 TIME:1039 ET 903703240290983 -233,431.6TRN:2021032400290983 SERVICE REF:006657 BNF:BATES WHITE LLC ID: 0195 BNF BK:SUN TRUST BANK ID PMT DET:0000000000001098N7 9ADMT000014 Jan 21 Bates Whit /e LLC Monthly FeeRe 3/25/21 ZBA TRANSFER TO 8947 081303252000000 -61,368.2 3/25/21 ZBA TRANSFER TO 2310 081303252000000 -32,582.5 3/29/21 ZBA TRANSFER TO 2310 081303292000000 -2,765,172.63/29/21 ZBA TRANSFER TO 8947 081303292000000 -399,770.2 3/29/21 WIRE TYPE:BOOK OUT DATE:210329 TIME:1038 903703290359487 -28,152.2ET TRN:2021032900359487 RELATED REF:N79TDMT000022 BNF:GEORGIA-PACIFIC LLC ID 4618 PMT DET:00 00000000001117 Jan 21 Legal /Services 3/29/21 WIRE TYPE:BOOK OUT DATE:210329 TIME:1038 903703290359476 -37,308.3ET TRN:2021032900359476 RELATED REF:N79TDMT000023 BNF:GEORGIA-PACIFIC LLC ID 4618 PMT DET:00 00000000001118 Feb 21 Legal S /econdment 3/30/21 ZBA TRANSFER TO 8947 081303302000000 -482,091.3 3/31/21 ZBA TRANSFER TO 8947 081303312000000 -559,297.6 otal withdrawals and other debits -$8,004,951.0 ervice fees ate Transaction description Amou 3/15/21 02/21 ACCT ANALYSIS FEE -6,929.1 otal service fees -$6,929.1 ote your Ending Balance already reflects the subtraction of Service Fees.

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aily ledger balances ate Balance ($) Date Balance($) Date Balance ( 3/01 18,006,454.96 03/11 18,204,842.93 03/23 24,236,360.5 3/02 17,491,389.58 03/12 18,285,883.82 03/24 23,877,370.6 3/03 17,548,786.51 03/15 18,716,293.47 03/25 23,783,419.8 3/04 17,230,969.56 03/16 18,494,115.34 03/26 24,358,695.3 3/05 17,470,175.65 03/17 18,359,546.37 03/29 21,128,291.8 3/08 17,781,614.04 03/18 18,190,096.27 03/30 20,738,902.9 3/09 17,813,966.67 03/19 19,208,575.20 03/31 21,002,717.6 3/10 17,972,619.84 03/22 24,268,989.53

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BANK ACCOUNTS ALL BANK STATEMENTS MUST BE ATTACHED FOR EACH ACCOUNT. PLEASE REPRODUCE THIS PAGE AND COMPLETE A SEPARATE PAGE FOR EACH ACCOUNT. ATTACH BANK STATEMENT TO CORRESPONDING PAGE. Name of Bank: Bank of America, N.A. Address: P.O. Box 1091 Street and/or P. O. Box Number Charlotte NC 28254 City State Zip Code Type of Account: (i.e., Payroll, Tax, Operating): Segregated Account Number (last four digits): -3199 DATE PERIOD BEGINS: 3/1/2021 Ending Balance (per the attached bank statement for this period) $3,301.04 Outstanding Deposits and Other Credits Not On Statement $0.00 Outstanding Checks and Other Debits Not On Statement $0.00 Ending Reconciled Balance* $3,301.04 DATE PERIOD ENDS: 3/31/2021 Highest Daily Balance During Above Period: $3,301.04 *The sum of the ending balances of all accounts must reconcile with the Ending Cash Position on the Cash Receipts and Disbursements page.

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Note 1: Following the Petition Date, the Debtor invested the entire $15 million principal balance of this bank account solely in investment vehicles utilizing instruments backed by the full faith and credit of the United States, as provided in the Cash Management Order. As such, this invested amount is listed below as part of a separate investment account.

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.O. Box 15284 Customer service information ilmington, DE 19850 Customer service: 1.888.400.9009 bankofamerica.com BESTWALL LLC Bank of America, N.A. DEBTOR IN POSSESSION CASE 17 31795 P.O. Box 1091 Charlotte, N.C. 28254-3489 133 PEACHTREE ST NE ATLANTA, GA 30303-1804 our Analyzed Business Interest Checking or March 1, 2021 to March 31, 2021 Account number: 3199 ESTWALL LLC DEBTOR IN POSSESSION CASE 17 31795 ccount summary eginning balance on March 1, 2021 $3,300.55 # of deposits/credits: 1 eposits and other credits 0.49 # of withdrawals/debits: 0 ithdrawals and other debits -0.00 # of days in cycle: 31 hecks -0.00 Average ledger balance: $3,300.56 ervice fees -0.00 nding balance on March 31, 2021 $3,301.04 nnual Percentage Yield Earned this statement period: 0.17%. terest Paid Year To Date: $1.42.

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ANK DEPOSIT ACCOUNTS ow to Contact Us - You may call us at the telephone number listed on the front of this statement. pdating your contact information - We encourage you to keep your contact information up-to-date. This includes address,mail and phone number. If your information has changed, the easiest way to update it is by visiting the Help & Support tab ofnline Banking. eposit agreement - When you opened your account, you received a deposit agreement and fee schedule and agreed that yourccount would be governed by the terms of these documents, as we may amend them from time to time. These documents arart of the contract for your deposit account and govern all transactions relating to your account, including all deposits andithdrawals. Copies of both the deposit agreement and fee schedule which contain the current version of the terms andonditions of your account relationship may be obtained at our financial centers. lectronic transfers: In case of errors or questions about your electronic transfers - If you think your statement or receipt isrong or you need more information about an electronic transfer (e.g., ATM transactions, direct deposits or withdrawals,oint-of-sale transactions) on the statement or receipt, telephone or write us at the address and number listed on the front ofis statement as soon as you can. We must hear from you no later than 60 days after we sent you the FIRST statement onhich the error or problem appeared. - Tell us your name and account number. - Describe the error or transfer you are unsure about, and explain as clearly as you can why you believe there is an erroror why you need more information. - Tell us the dollar amount of the suspected error. or consumer accounts used primarily for personal, family or household purposes, we will investigate your complaint and willorrect any error promptly. If we take more than 10 business days (10 calendar days if you are a Massachusetts customer) (20usiness days if you are a new customer, for electronic transfers occurring during the first 30 days after the first deposit isade to your account) to do this, we will provisionally credit your account for the amount you think is in error, so that you willave use of the money during the time it will take to complete our investigation. or other accounts, we investigate, and if we find we have made an error, we credit your account at the conclusion of ourvestigation. eporting other problems - You must examine your statement carefully and promptly. You are in the best position to discoverrrors and unauthorized transactions on your account. If you fail to notify us in writing of suspected problems or annauthorized transaction within the time period specified in the deposit agreement (which periods are no more than 60 daysfter we make the statement available to you and in some cases are 30 days or less), we are not liable to you and you agree toot make a claim against us, for the problems or unauthorized transactions. irect deposits - If you have arranged to have direct deposits made to your account at least once every 60 days from the sameerson or company, you may call us to find out if the deposit was made as scheduled. You may also review your activity onliner visit a financial center for information. 2021 Bank of America Corporation

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ESTWALL LLC ! Account # 3199 ! March 1, 2021 to March 31, 2021eposits and other credits ate Transaction description Customer reference Bank reference Amou3/31/21 Interest Earned 0.4 otal deposits and other credits $0.4 aily ledger balances ate Balance ($) Date Balance($) 3/01 3,300.55 03/31 3,301.04

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BANK ACCOUNTS ALL BANK STATEMENTS MUST BE ATTACHED FOR EACH ACCOUNT. PLEASE REPRODUCE THIS PAGE AND COMPLETE A SEPARATE PAGE FOR EACH ACCOUNT. ATTACH BANK STATEMENT TO CORRESPONDING PAGE. Name of Bank: Bank of America, N.A. Address: P.O. Box 1091 Street and/or P. O. Box Number Charlotte NC 28254 City State Zip Code Type of Account: (i.e., Payroll, Tax, Operating): Money Market – Segregated Account Funds Account Number (last four digits): -3BAY DATE PERIOD BEGINS: 3/01/2021 Ending Balance (per the attached bank statement for this period) $15,659,060.91 Outstanding Deposits and Other Credits Not On Statement $0.00 Outstanding Checks and Other Debits Not On Statement $0.00 Ending Reconciled Balance* $15,659,060.91 DATE PERIOD ENDS: 3/31/2021 Highest Daily Balance During Above Period: $15,659,060.91 *The sum of the ending balances of all accounts must reconcile with the Ending Cash Position on the Cash Receipts and Disbursements page.

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Note 1: Following the Petition Date, the Debtor invested the entire $15 million principal balance of its Segregated Account (account number ending in -3199) in this new money market account, which is invested solely in investment vehicles utilizing instruments backed by the full faith and credit of the United States, as provided in the Cash Management Order.

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BANK ACCOUNTS ALL BANK STATEMENTS MUST BE ATTACHED FOR EACH ACCOUNT. PLEASE REPRODUCE THIS PAGE AND COMPLETE A SEPARATE PAGE FOR EACH ACCOUNT. ATTACH BANK STATEMENT TO CORRESPONDING PAGE. Name of Bank: Bank of America, N.A. Address: P.O. Box 1091 Street and/or P. O. Box Number Charlotte NC 28254 City State Zip Code Type of Account: (i.e., Payroll, Tax, Operating): Money Market – Concentration Account Funds Account Number (last four digits): -3BAY DATE PERIOD BEGINS: 3/01/2021 Ending Balance (per the attached bank statement for this period) $2,609,843.53 Outstanding Deposits and Other Credits Not On Statement $0.00 Outstanding Checks and Other Debits Not On Statement $0.00 Ending Reconciled Balance* $2,609,843.53 DATE PERIOD ENDS: 3/31/2021 Highest Daily Balance During Above Period: $2,609,843.53 *The sum of the ending balances of all accounts must reconcile with the Ending Cash Position on the Cash Receipts and Disbursements page.

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Note 1: Following the Petition Date, the Debtor invested $2.5 million of its Concentration / Operating Account (account number ending in -1858) in this new money market account, which is invested solely in investment vehicles utilizing instruments backed by the full faith and credit of the United States, as provided in the Cash Management Order.

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SALARY/COMMISSION/INDEPENDENT CONTRACTOR PAYMENTS Insiders* (List name(s) and describe type of insider): NAME TYPE AMOUNT PAID $0.00 Non-Insider Employees: Type (i.e., Salaried, Wage) AMOUNT PAID None $0.00 Commission/Bonus Payments: AMOUNT PAID None $0.00 Independent Contractors: NAME TYPE AMOUNT PAID None $0.00 Total Salary/Wage/Commission/ $0.00 Payments * “Insider” is defined in 11 U.S.C. § 101(31)

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SALES/ACCOUNTS RECEIVABLE I. Accounts Receivable Pending as of: 3/31/2021 (Date of Reporting Period) II. Sales (Gross) During Reporting Period: $9,191.17 [See Note 1] III. Collections of Accounts Receivable During Reporting Period: $9,250.00 IV. New Accounts Receivables Generated During Reporting Period: $9,191.17 [See Note 2] Pending Pre- & Post-Petition Total Collectible Uncollectible 0-30 DAYS $9,191.17 $9,191.17 31-60 DAYS 61-90 DAYS 91-120 DAYS 120 DAYS AND OVER TOTAL $9,191.17 $9,191.17 $0.00 Note 1: This amount excludes any income not related to sales, accounts receivable or the operation of the Debtor’s business, including interest income and income received under that certain Second Amended and Restated Funding Agreement, dated as of November 1, 2017, but effective as of July 31, 2017, between the Debtor and non-debtor affiliate, Georgia-Pacific LLC. Note 2: The Accounts Receivable days outstanding is shown on an accrual basis as opposed to cash basis based on invoice dates. The $9,191.17 in accounts receivable relates to accrued finance services provided to non-debtor subsidiary GP Industrial Plasters LLC and non-debtor affiliate Georgia-Pacific Gypsum LLC in March 2021, but not invoiced until April 2021.

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INVENTORY (Cost Basis) Beginning Date: 3/1/2021 Ending Date: 3/31/2021 LIST BY CATEGORY OF INVENTORY USED FOR PRODUCTION OR RESALE*: CATEGORY BEGINNING USED ADDED ADJUSTED ENDING None TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 * Exclude capital items such as machinery and equipment and consumable items such as fuel and general supplies.

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ACCRUED POST-PETITION LIABILITIES X No accrued liabilities existed at the end of this reporting period. All accrued liabilities existing at the end of this reporting period are listed below or on the sheet(s) a ttached. Exclude current liabilities which are NOT past due. NAME OF CREDITOR DUE DATE AMOUNT DUE Total Accrued Liabilities: $0.00

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AFFIRMATIONS 1. Yes X No All tangible assets of this bankruptcy estate are adequately and properly insured and all other insurance required by law or prudent business judgment are in force. 2. Yes X No All insurance policies and renewals if applicable, have been submitted to the Bankruptcy Administrator. 3. Yes X No All tax returns have been filed timely and payments made. Copies of returns that have been filed post-petition have been submitted to the Bankruptcy Administrator. [See Note 1] 4. Yes X No* All post-petition taxes have been paid or deposited into a designated tax account. 5. Yes No X New Debtor-in-Possession (DIP) bank accounts have been opened and have been reconciled. [See Note 2] 6. Yes X No New DIP financial books and records have been opened and are being maintained monthly and are current. * If the response is “no,” a listing must appear on the Accrued Post-Petition Liabilities sheet. The listing must include the name of the taxing authority, type of tax, the amount due and the period the tax was incurred. Note 1: The Debtor is treated as a disregarded entity for federal income tax purposes. As such, the Debtor does not owe or pay federal income taxes and its federal income tax filings are part of a consolidated tax return filed by its ultimate parent company, Koch Industries, Inc. Note 2: Pursuant to the Cash Management Order, the Debtor was expressly authorized to use, and is continuing to use, its prepetition bank accounts. Consistent with the Chapter 11 Operating Order in this case [Dkt. 78], the Debtor has signed new signature cards for these accounts indicating that the Debtor is a debtor in possession.

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