DEFAULT JUDGMENT

WILLIAM T. THURMAN, Bankruptcy Judge.

The Court, having reviewed the Motion for Entry of Default Judgment ("Motion") filed by Plaintiffs Western Utah Copper Company and Copper King Mining Corporation ("Plaintiffs"), does hereby find that:

A. Defendants Davis Accounting Group, P.C., a Utah entity; and Edwin Reese Davis, an individual ("Defendants") were served with the Summons and Complaint ("Complaint") in this action in compliance with Rule 4 of the Federal Rules of Civil Procedure made applicable herein through Rule 7004 of the Federal Rules of Bankruptcy Procedure.

B. Defendants have failed to appear, answer or otherwise defend in this adversary proceeding, and the time allowed by law for doing so has passed.

Based on the foregoing facts, the Motion, the Clerk's Certificate of Default, the Declaration of Steven R. Skirvin, and the Court being fully informed and good cause appearing,

IT IS HEREBY ORDERED that:

1. The Motion is granted.

2. The Pre-petition Transfers received by Defendants from June 30, 2009 to March 4, 2010 in the total amount of $150,500.00 as identified in the Complaint are each an avoidable preferential transfer under 11 U.S.C. § 547 and each a fraudulent transfer within the meaning of 11 U.S.C. § 548(a)(1)(B) and 544(b), and Utah Code Ann. §§ 25-6-5(1)(b), 25-6-6(1), and 25-6-6(2). Each of these preferential and fraudulent transfers are recoverable under 11 U.S.C. § 550.

3. After the filing of Plaintiffs' bankruptcy cases, commencing on or about May 18, 2013, Defendants deposited the sum of $53,036.43 of the Debtors' funds and refused to return them (the "Post-petition Transfer").

4. The Post-petition Transfer is avoidance under 11 U.S.C. § 549, and a violation of 11 U.S.C. § 362, and is recoverable under 11 U.S.C. § 551.

5. Judgment is granted against the Defendants, jointly and severally, in the amount of $203,536.43, plus interest at the legal rate from and after May 18, 2013, until paid in full.

6. The proofs of claims of the Defendants filed against the bankruptcy estates of the Plaintiffs, if any, are disallowed under 11 U.S.C. § 502(d) until such time as all amounts awarded under this judgment are paid in full.

7. This judgment shall be augmented by attorneys' fees and costs incurred by the Plaintiffs in the collection and enforcement of this judgment, with such amounts to be established by declaration.

IT IS SO ORDERED.