35 ADVERTISING AND SALES PROMOTION SERVICES-NAMELY, PLANNING AND EXECUTION OF ADVERTISING AND SALES PROMOTION PROGRAMS, EVENTS AND MATERIALS; ACCOUNTING SERVICES-NAMELY, PREPARATION AND DISTRIBUTION OF PAYROLLS, PAYCHECKS, OPERATING STATEMENTS AND OUTGOING INVOICES, PAYMENT OF INCOMING INVOICES, PREPARATION AND FILING OF TAX RETURNS AND PAYMENT OF TAXES; FURNISHING DIRECTIVES AND BULLETINS FOR BUSINESS OPERATING PRACTICES AND PROCEDURES; PERSONNEL ADMINISTRATION SERVICES-NAMELY, RECRUITING, TESTING AND EVALUATION OF PERSONNEL AND ADMINISTERING FRINGE BENEFIT PROGRAMS FOR PERSONNEL; FURNISHING EVALUATION AND OTHER INFORMATION AS TO THE EQUIPMENT AND SUPPLIES; PURCHASING SERVICES-NAMELY, CENTRALIZED PURCHASING OF EQUIPMENT AND SUPPLIES; REPORT SERVICES-NAMELY, PREPARATION AND FILING OF REPORTS AND OTHER INFORMATION WITH GOVERNMENT UNITS AND WITH INDUSTRY ORGANIZATIONS; AND COMPLIANCE SERVICES-NAMELY, DIRECTING AND COORDINATING COMPLIANCE WITH APPLICABLE LAWS AND GOVERNMENT REGULATIONS