The following is a reconciliation of sales and cost of sales as previously reported to the restated amounts. The adjustments do not affect the Company’s previously reported gross margin, income (loss) from operations, net income (loss) or earnings (loss) per share in the Consolidated Statements of Operations for the fiscal years ended August 31, 2012, 2011 and 2010 or to any items reported in the Consolidated Balance Sheets or the Consolidated Statements of Comprehensive Income (Loss), Cash Flows or Stockholders’ Equity.