<table><tbody><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><font style="font-size: 10pt">(8)</font></td><td style="text-align: justify"><font style="font-size: 10pt"><u>Accounting for Stock-Based
Compensation</u></font></td>
</tr></tbody></table>
<table><tbody><tr>
<td><font>(8)</font></td><td><font><u>Accounting for Stock-Based
Compensation</u></font></td>
</tr></tbody></table>