Dear Professor Stiner,

Thank you for your message and English corrections.

Today is very hot. This week is fine days.

Lastdays, I watched baseball game on YOKOHAMA stadium.

This game was very enjoy. Do you think what's the score?

It's 14 to 11. I have never seen for a lot of score game.

I like English a little before the first message.

But I am clumsy English. I'm sorry.

Do you understand my English?

I will studying English at Summer.

Next message will good at a English a little.

Homework answer

1. Net income is 28717.

2. Net income is 8717.

3. Net loss is -5000.

English Japanese

accrual method hassei syugi

accunmulated depreciation genkasyoukyaku ruikeigaku

depreciation expense genkasyoukyakuhi

expenses siharai

operating expenses eigyouhi

income statement soneki keisansyo

See you next message.

Have a nice Summer vacation.

Sincerely yours,

Miyu

Dear Miyu,

Thank you for your letter.

The weather is much better here.

This past Saturday we celebrated the Fourth of July, the 222nd

independence day of the United States. I grilled hamburgers and hot

dogs for the family in the back yard. Then we went to see the local

baseball team, the Blue Rocks, play the Danville, Virginia baseball team.

My garden is doing well. The tomoatoes are almost ripe, and the

lettuce is ready.

Sincerely,

Dr. Frederic M. Stiner CPA office: (302) 831-1806

Department of Accounting fax: (302) 831-4676

University of Delaware

Newark DE 19716 USA

On Fri, 3 Jul 1998 s2396372@slb.cgu.ac.jp wrote:

> Thank you for your message and English corrections.

> Today is very hot. This week is fine days.

> Lastdays, I watched baseball game on YOKOHAMA stadium.

Yesterday,

enjoyable. know what the score was?

^that

> But I am clumsy English. I'm sorry.

^at

> I will studying English at Summer.

at summer what? Or this summer?