•You will hear five short pieces.•For each piece decide who is talking.•Write

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.

It’s very important that all our staff should be as polite and as helpful as possible to our customers. Sometimes we get difficult customers who are rude and complain a lot. But remember that you should always be courteous and patient. And another important thing to remember is: smile and look hap-py. Make it very pleasant for people to shop in our store.