Dear Professor Garreis,
 
I am so sorry for the late submission.
>Do not worry about the late submission. I got your message in time.
>I am sorry for my late reply. There was no internet connection at my sister's church this afternoon, so I could not work until I returned home tonight. >Sumi massen.
 
Thank you for your reply and corrections of my English.
 
I will answer your last question.
 
What is the name of the river ?
>>Sorry, I saw the link. But its link is wrong...
>>The correct link is this.http://2chibahatu.blog.fc2.com/blog-entry-1071.html?sp

>Thank you for the correct link. The pictures are beautiful!
 
Have you ever been to a comedy show ?
>>Yes, I have.
>>I often see comedy show in Youtube.
>>My favorite comedian is “Sandwich Man”.
>I watched a YouTube video of Sandwich Man. It had English subtitles. He was pretty funny.
 
Does the university ever bring comedians to campus ?
>>Yes.
>>Chuuou Gakuin University had many comedians at last school festival.
>I hope there are more good comedians at the next school festival.
 
Do you have a favorite flower ?
>>I don’t know flowers inside out...
>>If I had to choose, it would be SAKURA.
>>It is very beutifull!!!
>>I looking forword to going to the cherry blossom festival every year.
 

>We have a cherry blossom festival in Washington DC every year. I have been there.
>The trees are so delicate and lovely. The festival is very crowded!
>The trees were given to the US a very long time ago by Japan.


Homework
1.What is the new value of cash on the balance shhet ?
>>The new vakue of cash is $20,000.
>Correct.
 
2.What is new  vakue of the long-term assets?
What is the new value of the long-term assets?
>>The new value of long-term assets is $70,000.
>Correct.
 
3.What is the new value of the total assets ?
>>The new value of total assets is $90,000.
>Correct.
 
4.What is the new value of the total liabilities and stock holders’ equity ?
>>The new value of the total liabilities and stockholders’ equity is $90,000.
>Correct.
 
5.How easy wasthis lesson for you?
>>The accounting is somewhat hard.
>>The English was : somewhat hard.
 
6.Please send me the Japanese taransaction for the following words.Please write the words in romaji.
inventory                 >>tanaoroshishisan
investment              >>toushi
liabilities                  >>fusai
payable                   >>shiharaikijitsunotouraishita
property                  >>yuukeikoteishisan
stockholders’ equity>>kabunushishihon
 
>Thank you for the vocabulary list.

I’m wating for your reply.
Sincerely,
 
Kazu
 
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