<table><tbody><tr style="vertical-align: top"><td style="width: 22.5pt"><font style="font: 10pt Times New Roman, Times, Serif">j)</font></td><td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Accounts Receivable</font></td></tr></tbody></table>
<table><tbody><tr><td><font>j)</font></td><td><font>Accounts Receivable</font></td></tr></tbody></table>