Dear Porfessor Stiner,

Thank you for your message and English corrections.

I look forward to the summer vacation, next month.

This summer will going to see a dolphin for an aquarium.

Because my sister dream is dolphin trainer since little garl.

But very difficult it.

I hope she is very good dolphin trainer.

How long does American university is summer vacation?

CGU is two month. I am happy.

Homework answer

1. Income statement presents the results of the operating activities of

a firm for a period of time.

It is composed of revenues and expenses.

Revenues - Expences = Net income

2. The amount of cost of Goods sold if Delaware Parts used LIFO to value

inventory is $15000.

The amount of gross margin is $15000.

3. English Japanese

cost of goods sold uriage genka

first-in, first-out sakiire sakidasihou

gross margin uriage sourieki

inventory tanaoroshi sisan

last-in, first-out atoire sakidasihou

net income touki jyunrieki

purchase siire

revenue syuueki

sale uriage

See you next message.

Have a nice weekend.

Sincerely yours,

Miyu

Dear Miyu,

Thank you for your message.

It has been very hot here, with high temperature near 100F (37C).

we had violent thunderstorms and then the temperature dropped a little.

Your English to Japanese vocabulary was good.

Sincerely,

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