Answer
$S=\{ he,ha,hr,ek,ea,er,ah,ae,ar,rh,re,ra\}$
$E=\{hr,ek,er,ah,ar,rh\}$
Work Step by Step
Sequences beginning with "h": he,ha,hr
Sequences beginning with "e": ek,ea,er
Sequences beginning with "a": ah,ae,ar
Sequences beginning with "r": rh,re,ra.
Sequences not ending with a vowel : hr,ek,er,ah,ar,rh
$S=\{ he,ha,hr,ek,ea,er,ah,ae,ar,rh,re,ra\}$
$E=\{hr,ek,er,ah,ar,rh\}$
