Tail 11,600 11/600 S 1,474,499.12 S 1,337,44161 Page I oil EFTA00316948 Case 1:08-cv-02793-RWS Document 102 Filed 02/27/09 Page 236 of 347 Stale of Michigan RetirtmenISydems First-In First-Out ("FIF(2") Share Accounting Gain (Loss) Analysis The Bear Stearns Companies, Inc. Common Stock Clam Period: Dec