Dear Professor Susan M. Garreis.

I'm not learning a dance.
I think it is a fun thing to dance. Through dancing I harness my expressive power. Various things can be learned, so dancing is a good thing.

I agree that dancing is a good thing. 
Whether we take a formal class or not, dancing can release all kinds of good energy in everyone. 

Do not worry about being late. I know senior (fourth) year is a busy one.
Thank you so much

The temperature in Japan is also hot.
Be careful of heatstroke.

Please watch out for heatstroke yourself. 
Please drink plenty of water or sports drinks. 

Thank you for your corrections of my English.

I will answer your last questions.

Homework:

1.    What is Net Income if
         Revenues change to $40,000 and
         All other transactions are the same?
Beach Toys, Inc.
Income Statement
For the month ended March 31, 2018
Revenues　　　　　　　　　　　　　　　 $40,000
Cost of Goods Sold:
 >Beginning Inventory　　　　　　 $0
 >Purchases　　　　　　　　 $37,000
 >less: Ending inventory　　 $27,000
Cost of Goods Sold　　　　　　　　　　　 $10,000
Gross Margin　　　　　　　　　　　　　 $30,00
Operating expenses:
 >Depreciation　　　　　　　　 $104
 >Salary　　　　　　　　　　　 $500
 >Telephone　　　　　　　　　 $150
Total operating expenses　　　　　　　　 $750
Net Income　　　　　　　　　　　　　　 $29,246

>Correct!

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?
Beach Toys, Inc.
Income Statement
For the month ended March 31, 2018
Revenues　　　　　　　　　　　　　　　　　 $30,000
Cost of Goods Sold:
 >Beginning Inventory　　　　　　　　 $0
 >Purchases　　　　　　　　　　 $37,000
 >less: Ending inventory　　　　 $17,000
Cost of Goods Sold　　　　　　　　　　　　　 $20,000
Gross Margin　　　　　　　　　　　　　　　 $10,00
Operating expenses:
 >Depreciation　　　　　　　　　　 $104
 >Salary　　　　　　　　　　　　　 $500
 >Telephone　　　　　　　　　　　 $150
Total operating expenses　　　　　　　　　　 $754
Net Income　　　　　　　　　　　　　　　　 $9,246

>Correct!

3.    What is Net Income if
         Revenues are
         Cost of goods sold is $10,000, and
         Total operating expenses change to $25,000?
Beach Toys, Inc.
Income Statement
For the month ended March 31, 2018
Revenues　　　　　　　　　　　　　　　　 $30,000
Cost of Goods Sold:
 >Beginning Inventory　　　　　　　 $0
 >Purchases　　　　　　　　　 $37,000
 >less: Ending inventory　　　 $27,000
Cost of Goods Sold　　　　　　　　　　　 $10,000
Gross Margin　　　　　　　　　　　　　　 $20,00
>I am sure you meant to type "$20,000" 
Total operating expenses　　　　　　　　　 $25,000
Net Income　　　　　　　　　　　　　　　 $5000
>Gross Margin is $20,000.
>Total Operating Expenses are $25,000.
>Since Operating Expenses are larger than Gross Margin, there cannot be a profit.
>$20,000 - $25,000 = ($5,000)
>it is $5,000 loss.
>In the US, we show a loss by putting parentheses around the negative number. 


4.    How easy was this lesson for you?
    The accounting was:    The English was:    Getting to and using the linked web pages was:
       Somewhat hard          somewhat hard            about right

Thank you for 7 lessons
Next week's cash flow material will be a summer vacation lesson for me.
Thank you for your kind guidance.
I will contact you again on September 21.
You have a nice summer vacation!!

>I will! You, too.

Sincerely,

Haruka.