A while ago I worked with an email friend down under (that's New Zealand, in this case, and Australia for anyone who doesn't know!) a couple of problems from College ... I didn't do everything, just helped out and here's the good news: Hi Duncan I wish to thank you for your help with my accounting studies and learning. I have a clearer understanding of accounting now than I did before. I have only received my results from my exam held on the 12th Nov and was very surprised and pleased to have received a B+ overall. I thought I would share this with you as you played a major part in my learning. I am now doing Economic Environment 120 Paper and am finding it a bit of struggle but hey I will get there. Again thank you very much. A There ... it pays to talk to duncanwil! DW