Dear Professor Stiner,

Thank you for your letter.

This week's homework:<Question 1>

The balance sheet is the statement of a business's

financial position.

<Question 2>

"Stockholders"is the name for the owners of a

corporation. The stockholders' equity is:

+ the owners' original investment

+ net earnings from the business

- dividends

<Question 3>

(English) (Japanese)

・credit ・kasikata

・current asset ・ryuudou sisan

・current liability ・ryuudou fusai

・debit ・karikata

・dividend ・haitoukin

・double-entry ・fukusiki

・equipment ・setubi

・inventory ・tanaorosi sisan

・investment ・tousi

・liabilities ・fusai

・payable ・siharaisaimu

・property ・zaisan

・stockholders'equity ・kabunusimotibun

I began to study flowerarrangement.

I arranged carnations and roses and babies'breath the

other day. I could arranged very well. I took a lot of

pictures. The flowers are exhibited in my room. I pour

water on the flowers as soon as I get up every morning.　

Sincerely yours,

Mayo

Dear Mayo,

This week we moved all the lessons we sent so far. All the old lessons

are at the same location now.

We hope having the lessons in one place makes it easier for you. We

also hope that you bookmark the addresses, so that you don't have to

do much typing.

Sincerely,

Dear Mayo,

Thank you for your message.

We have hot, humid, weather. The garden is doing very well.

The lettuce looks good; the tomatoes are waist high and in bloom;

and the sunflowers are 12 inches high. None of the zinnia seeds

came up, but the geraniums I have in hanging baskets over the porch

look good.

Sincerely,

> I began to study flowerarrangement. Is that called "ikebana?"