Dear Professor Garreis

Thank you for your reply and corrections of my English.

I’ll answer your last questions in lesson.

I have never been to a comedy show.

What kind of things do you do with comedy shows?

>At a comedy show the audience listens to someone talk.

The comedian comments on some aspect of life in a funny way.

The university does not bring comedians to campus.

>I heard the university brings comedians to the school festival in October.

Do you go to the festival?

I would like you to bring me.

>Let me know when you come to America.

I will take you to an American comedy show.

I saw the iris for the first time.

I like cherry blossoms because they are very beautiful and mysterious when a lot of small flowers gather.

>I agree that cherry blossoms are very beautiful.

There is a cherry blossom festival in Washington DC every year.

The trees came from Japan a long time ago.

Lesson

1, What is the new value of cash on the balance sheet?

The new value of cash on the balance sheets is $20,000.

2, What is the new value of the long-term assets?

The new value of long-term assets is $70,000.

3, What is the new value of the total assets?

The new value of total assets is also $90,000.

4, What is the new value of the total liabilities and stockholders' equity?

The new value of the total liabilities is 0.

And storageholder’s equity is also $90,000.

5, How easy was this lesson for you?

The accounting was somewhat hard.

And the English was somewhat hard.

Tanaoroshi shisan

Toushi fusai

Shihara kanou

Fudousan

Kabunushi mochibun

Sincerely yours,

Hina