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Tag questions

Tag questions could be real questions or just confirmation   Verb ‘to be’ (present & past continuous) He  is  sleeping,  isn’t  he? You  are  working this week,  aren’t  you? She  was  ill last week,  wasn’t  she? They  were  eating,  weren’t  they? Present & past perfect You  have  met my sister,  haven’t  you?  She  has  eaten my cake,  hasn’t  she? You  had  spoken to Mary,  hadn’t  you? Will & modal verbs It  will  be fine,  won’t  it? She  won’t  tell anybody,  will  she? You  can’t  take sugar,  can  you? I  should  study hard,  shouldn’t  I? He  must  be so sad,  musn’t  he? 👉 The auxiliary  verb doesn't  appear in the sentence.  Present & past simple She  runs  really fast,  doesn’t  she? (She does run) They  live  in Belgium,  don’t  they? (They do live) You  ate  my biscuit,  didn’t  you? (You did eat) It  rained  last night,  didn’t  it? (It did rain) The most confusing! Have, have to & have got He  has  a hamster,  doesn’t  he?  He  has got  a hamst

Reported S

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 Reported Speech Direct speech: We repeat the speaker’s words. He said, "I have lost my key." (no tense shift) Indirect speech / Reported Speech: We give the exact meaning of a speech without necessarily using the speaker's exact words. If we want to mention who the speaker talked to, we use  told , otherwise we use  said . She said that she had lost her wallet. She told me that she had lost her wallet. B. Expressions of Time and Place in Reported Speech Direct Speech Indirect Speech Pronouns and possessive adjectives We usually change from first or second to third person except when the speaker is reporting his own words. today that day yesterday the day before (the previous day) Tomorrow / the next day The following day The day before yesterday Two days before / earlier Yesterday morning The previous morning A year / month / week ago A year before / earlier The day after tomorrow In two days' time Next week / month / year The following week / month / year now then t

Cash flow statement 2

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  May Transactions and Financial Statements On May 30 Good Deal pays its accounts payable of $150. On May 31 Good Deal purchases office equipment (a new computer and printer) that will be used exclusively in the business. The cost of the office equipment is $1,100 and is paid in cash. There were no other transactions in May. A balance sheet comparing May 31 amounts to April 30 amounts and the resulting differences or changes is shown here: The following comparative balance sheet shows the changes between December 31, 2019 and May 31, 2020: The SCF for the period of January 1 through May 31 is: Let's review the cash flow statement for the five months ended May 31: The operating activities section starts with the net income of $300 for the five-month period. The increase in Inventory was not good for cash, as shown by the negative adjustment of $200. Similarly, the increase in Supplies was not good for cash and it is reported as a negative adjustment of $150. Combining the amounts, t