<br /><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #A6AAB6"><colgroup><col width="25px" style="background-color: #E0E0F0" /><col /><col /><col /></colgroup><thead><tr style=" background-color: #E0E0F0;text-align: center;color: #161120"><th></th><th>A</th><th>B</th><th>C</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="text-align: right;;">1/9/2003</td><td style="text-align: right;;">2003.024658</td><td style="text-align: right;background-color: #FFFF99;;">1/9/2003</td></tr></tbody></table><br /><br /><table cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Worksheet Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">B1</th><td style="text-align:left">=YEAR(<font color="Blue">A1</font>)+(<font color="Blue">(<font color="Red">A1</font>)-DATE(<font color="Red">YEAR(<font color="Green">A1</font>),1,0</font>)</font>)/(<font color="Blue">DATE(<font color="Red">YEAR(<font color="Green">A1</font>)+1,1,0</font>)-DATE(<font color="Red">YEAR(<font color="Green">A1</font>),1,0</font>)</font>)</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">C1</th><td style="text-align:left">=DATE(<font color="Blue">INT(<font color="Red">B1</font>),1,MOD(<font color="Red">B1,1</font>)*(<font color="Red">DATE(<font color="Green">INT(<font color="Purple">B1</font>)+1,1,1</font>)-DATE(<font color="Green">INT(<font color="Purple">B1</font>),1,1</font>)</font>)</font>)</td></tr></tbody></table></td></tr></table><br />