FOR AGE ORBIT INC. NOTES TO THE CONSOLID A TED FINANCIAL ST A TEMENTS (Continued) Y ears ended January 31, 2007 and 2006 4. ACCOUNTS RECEIV ABLE 2007 2006 $$ T rade ................................................................. 5,348,640 3,756,154 Allowance for doubtful accounts ................................................ — (73,913) 5,348,640 3,682,241 A dvances to employees ..................................................... 12,916 49,133 Other ................................................................ 118,087 10,501 5,479,643 3,741,875 5. LONG - TERM INVESTMENTS 2007 2006 $$ Company subject to significant influence: 6483976 Canada Inc. (Usinage X-SPEC) (see Note 13): 4,000 class A shares, representing 40% of the voting shares, participating, at equity ................ 32,788 — 96,000 class I shares, non-participating, non-voting, maximum dividend of 8% per year, redeemable at the option of the company at $96,000, at cost ......................................... 96,000 — 128,788 — H.P . Hydraulique Inc.: 500 common shares, representing 50% of the voting shares, at equity ......................... — 274,459 A dvances, variable interest, with no specific terms of repayment ............................ — 50,000 — 324,459 128,788 324,459 F-35