<table>
<tbody><tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.5in">(7)</td>
    <td style="text-align: justify"><u>Accounting for Stock-Based Compensation </u></td></tr>
</tbody></table>
<table>
<tbody><tr>
<td>(7)</td>
<td><u>Accounting for Stock-Based Compensation </u></td></tr>
</tbody></table>