Dear Den,

Thank you for your eighth message. My comments follow.

So sorry my comments are late.

Enjoy your summer break! What summer plans do you have?

Sincerely,

Prof. Sue Stiner

Masaki Inden wrote:

> Dear Prof. Stiner,

> Thank you for your reply!

> If you get the motorcycle driver's license, what kind of

> motorcycle do you want to have?

> I want to get a large- motorcycle driver's license.

> It is Harley-Davidson. It is very cool!

Harleys are very cool!

> What kind of drums did you play?

> It was punk (rock).

Is punk popular in Japan?

> Did you solo (play drums by yourself)?

> It was equivalent nothing.

> Where is the best place you have visited?

I regret to say that I have not yet visited my best place.

That is fine. You have your whole lifetime ahead.

However, I want to go to Kyoto.

> Why was it the best place?

Kyoto is interesting, because it is Japan's most elegant city.

I loved Kyoto! Be sure to see the Palace.

> Homework

> 1.What is Net Income if revenues change to $40,000 and

> all other transactions are the same?

> Net Income is $29,626.

Correct!

> 2.What is Net Income if revenues change to $30,000 and

> cost of goods sold changes to $20,000?

> Net Income is $9,626.

Correct!

> 3.What is Net Income if revenues are $30,000,

> cost of goods sold is $10,000, and

> total operating expenses change to $25,000?

> Net Loss is $5,000.

Correct!

Thank you for the vocabulary list.