•You will hear five short pieces. •For each piece decide who is talking. •Write one letter (A-H) next to the number of the piece

It’s essential to keep accurate records of ail our in-come and of everything spend. Some shops seem to be very successful if you look at the number customers in them, but you obtain a true picture only if you find out how much profit or loss they are making each month.

The latest designs are extremely attractive. They’re already becoming very popular and I’m sure they’ll sell very quickly. Unfortunately, we won’t get any more from our suppliers for several weeks, so I’d advise you not to wait too long if you want to make sure of getting one. I think they’re a really good bargain.