>Thank you for your message.

>Last Sunday is Father's Day in Japan,too.

>I called for my father.

>He was glad to speak me.

>

>I can see the fishes pictuurs.

>If I caught a fish,I would caught American Eel,Carp

>and Smallmouth Bass.

>An eel is very delicious.

>Tradition says that we eats an eel no suffering from

>the summer heat in Japan.

>

>Homework 1:

>The format for an American Income Statement is to

>draw double lines at the end of a financial statement

>and losses with brackets.

>

>Homework 2:

>The amount of gross margin is $ 15,000.

>

>Homework 3:

> English -----Japanese

>

>cost of goods sold-----Uriagegenka

>first-in,first-out-----Sakiiresakidasihou

> gross margin -----Uriagesourieki

> inventry -----Tanaorosidaka

>last-in,first-out -----Atoiresakidasihou

> net income -----Jyunrieki

> purchase -----Kounyuu

> revenue -----Syuueki

> sale -----Hanbai

>

>Sincerely,

>Hata