Dear Yuki,

Thank you for your message.

I know you are not caught up. Here is the URL of the next lesson, the

balance sheet:

http://www72.homepage.villanova.edu/susan.stiner/cgu/balance12k.html

Do you have Acrobat software? It is available from www.acrobat.com.

Acrobat software files end in .pdf.

Sincerely,

Dr. Frederic M. Stiner CPA

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