Dear Professor Garreis,

Thank you for my reply and corrections of my English.

 

I bought blue high heel.

>They sound lovely.

 

The heel height was 10cm.

>Wow! That’s high!

 

I thought that I would like to participate ( participate ) in an American event.

 

Frag day is not in Japan.

The Japanese flag is a simple flag with two colors of red and white.

The flag of Japan is called “Hinomaru”

 

Lesson

1,What is Net Income if revenues change to $40,000 and all othertransactions are the same?

Revenue $40,000.

Cost of goods sold:

Beginning inventory $0

Purchase $37,000

Less: ending inventory $27,000

Cost of goods sold $10,000

Gross margin $30,000

Operating expenses:

Depreciation $104

Salary $400

Telephone $150

Total operating $654

Net income $29346

 

2,What is Net Income if revenues change to $30,000, cost of goods sold changes to $20,000 and operating expenses are the same?

Revenue $30,000.

Cost of goods sold:

Beginning inventory $0

Purchase $37,000

Less: ending inventory $17,000

Cost of goods sold $20,000

Gross margin $10,000

Operating expenses:

Depreciation $104

Salary $400

Telephone $150

Total operating $654

Net income $9346

 

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?

Revenue $30,000.

Cost of goods sold:

Beginning inventory $0

Purchase $37,000

Less: ending inventory $27,000

Cost of goods sold $10,000

Gross margin $20,000

Operating expenses:

Depreciation

Salary

Telephone

Total operating $25,000

Net income $-5,000

Net loss ($5,000)

 

4,How easy was this lesson for you?

The accounting was somewhat hard.

The English was somewhat hard.

Getting to and using the linked web pages was somewhat hard.

 

5,

Hasseihouhou

Genka Hsoukyakuhi

Keihi

Eigyoukeihi

Ryuushitu

Sonnekikeisansho

Torihiki

 

I’m waiting for your reply.

 

Sinecerely yours,

Hina

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