Dear Professor Stiner.

It's a long time since I message you last.

Have you been well?

This makes me smile: it is very British in tone.

I'm sorry that I skipped last week.

Last week was I absent because of a cold.

But I'm fine today.

The summer vacation was I'm very sad an accident.

I have my best friend since junior high school.

Here mother was killed in atraffic accident.

She like mother. I like her me too.

My parents are very important to me.

My friend is here father very important.

He is glad then I going to his home.

I think will do my best to help you.

Dr, prease take good care of your self.

See you next message.

Have a nice weekend.

Sincerely yours,

Miyu

Dear Miyu,

Hi! Welcome back!

This past summer was very hot and dry in Delaware. We had very little rainfall and the crops suffered badly.

Our garden was good, giving us about 30kg.of tomatoes, plus peppers, cucubers and pumpkins.

We also grow flowers.

This summer we spent a week in Angust in New Orleans, on the banks of the Mississippi River.

It is time to resume our talks about accounting,American style.

Before break, we talked about two of the most important financial statements.

These are the balance sheet and the income statement.

Let's review what we have done with balance sheets and income statements.

The balance sheet shows the company's financial picture on the last day of the reporting period.

The income statement shows the company's profit, or loss, for the entire reporting period.

Both the income statement and the balance sheet use the accrual method of accounting.

Under the accrual method,income and expenses are recognized,regardless of whether cash is received or paid.

Cash is such an important asset to a company that American accounting information users want to know all about it.

We have a formal financial statement, the Statement of Cash Flows, the Statement of Cash Flows, that tells us much about

The cash received and spent by the company.

There are three financial statements for American accounting: balance sheet, income statement,and cash flow statement.

We have discussed the balance sheet and income statement.

Let's review what we have done with balance sheets and income statements.

The balance sheet shows the company's financial picture on the last day of the reporting period.

The income statement shows the company's profit, or loss, for the entire reporting period.

Both the income statement and the balance sheet use the accrual method or accounting.

Under the accrual method, income and expenses are recognized, regardless of whether cash is received or paid.

Cash is such an important assent to a company that american accounting information users want to know all about it.

We have a formal financial statement, the Statement of Cash Flows,that tells us much about the cash received and spent by the company.

There are three financial statements for American accounting: balance sheet, income statement, and cash flow statement.

We have discussed the balance sheet and income statement.

Now we begin with the cash flow statement.

The weather is turning cool.

We split wood for our fireplace.

Soon we will enjoy a fire in the fireplace.

Sincerely,