First place, fifth place, ninth place and thirteenth place were playing in the last group. The second last group was second, sixth, tenth and fourteen...th. That put Dave and John in the third last group together and they were both pleased with that. The final day would have the top four in the last group with fifth thru eighth in the second last group.The tee time finally arrived and Dave hit first because of his third place position. Dave always found the first tee the hardest shot of the day.. Tor maa tor samne pond khule ache re bokachoda, tor mayer ponder jala ta shanto kor.” Ami amar komor kheliye kheliye maar ponde gayer jore thap mere chollam aar mma o komo kheliye kheliye ponder bhetor amar laura ta nite laglo. Ami pond marte marte maa ke bollam, “Ohhh amar chenal guud chodani pond marani chodonbaj maa, ami tomar ponde amar laura ta dhukiye thapate bhison aram pachee. Amar mone hochee je ami amar baki jiban ta tomar ponde laura ta dhukiye thapate thakee. Ohhhhhh Ohhhhhh Ahhhhh. It took him most of the day, but he finally finished it. He did a good job. When I paid him, I explained that I was giving him a little extra since he used a push mower and that I would supply a mower next time he came so he wouldn't have to drag his around. When he showed up the next time, he found not only a new push mower but a new JD lawn tractor complete with all the accessories, including a snow blower attachment. There was also an assortment of rakes, hoes, and everything else he could. ”We went to the study room and pulled a couple of chairs to one of the desks and opened up our books. I was actually comfortable with this part of the class. We were constructing model balance sheets and financial statements. While I thought some of the categorizations were silly, there were clear rules, and for me that made things a bit easier.We started going over the first worksheet, discussing where each item fit onto the balance sheet, and calculating ‘customer goodwill’ to account for.