<table>
<tbody><tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(e)&nbsp;</td>
    <td><u>Revenue Recognition</u></td></tr>
</tbody></table>
<table>
<tbody><tr>
<td></td>
<td>(e) </td>
<td><u>Revenue Recognition</u></td></tr>
</tbody></table>