Directions: Read the texts that follow. A word or phrase is missing in some of the sentences. Four answer choices are given below each of the sentences. Select the best answer to complete the text. Then mark the letter (A), (B), (C), or (D) on your answer sheet.

The Accounting Firm

P.O. Box 90900, Pretoria

0083 South Africa

Alice Michaels

Michaels Enterprises

190 Church Street, Pretoria

0083 South Africa

Dear Mrs. Michaels,

November 7, 2011

 I received your e-mail last week, stating that you will not require my services for the upcoming tax year. _____1_____ came as a surprise to me, as 1 have always provided you with timely service. My records show that your company received a large refund from the government last year.

I understand that you, like many small business owners, ______2_______ to use a do-it-yourself tax kit this year. While this method may seem less expensive because it saves money on an accountant's fees, there are hidden costs, it takes a lot of time to gather all the data needed to prepare your own taxes. My firm, on the other hand, already has this information on file, and we know the best ways to save you money on your taxes.

I hope you will think ______3______ your decision to forego professional accounting services this year. If you do change your mind about this, T would be more than happy to provide you with the same efficient and accurate service that I have in years past.

Sincerely,

Peter Jones

To: Reiko Ono

From: Junko Lee

Re:        Transfer

 Hi Reiko,

I heard the news this morning about your transfer. I was sad to learn that you will be moving to the Yokohama warehouse. It seems like half of the staff is leaving for one reason or another. I considered _______4________, too, but my husband would never agree to it.

 If you need any help packing or making arrangements in Yokohama, let me know. I have many relatives in Yokohama if you and your husband need anywhere to stay for a short time _____5____ you are looking for a new home. Of course, those arrangements may already have been made by the company.

I will miss our conversations in the staff room. You always tell the best stories about your family members, and I feel like I know them personally. I'm sure you will be busy this month, but I'd love to get together for lunch or dinner before you go if you can spare the _____6_____. Tuesdays or Thursdays are the best days for me. If you can't make lunch or dinner, I hope we can at least make one fast date for coffee.

Talk to you soon,

Junko

Korea Daily

International Edition

Maple Home and Life Insurance to Cut 1,500 jobs

The oldest insurance agency in Busan is planning to eliminate at least 1,500 jobs by the end of the year. The mass layoff has already        ______7_____, with the first 400 people receiving their termination slips last Friday. Maple Home and Life is one of five financial services companies in Korea that has decided to downsize this year. " ______8____ labor costs is the only way we can avoid bankruptcy," said the company's vice-president.

Financial analyst Yoon Kwang-ung says that an unexpected amount of insurance claims due ______9____ a season of forest fires, occurring in a weakening economy, has caused the mass layoff. But employees are not satisfied with these and other excuses they are hearing in the media. "We want answers. And we won't leave until we get them," said Hwang Woo-suk, who plans to march in a protest outside the insurance office tomorrow.

Challenge Media

40, Rue de Suez

13004 Marseille France

Patrice Lerch

Healthy Cereals, Inc.

9, rue Ronchaux

25000 Besancon France

April 5, 2012

Dear Ms. Lerch;

We received your request to  ______10______ with our Marseille newspaper group and are pleased to offer you a full-page spread in three of our papers for the week of April 19. The Marseille Sun is a daily paper with distribution in Marseille and surrounding areas. The Circle and The Marseille Bite are our two local weekly papers. All three of _______11____ papers cater to middle-class families and business workers.

Challenge Media charges one flat fee for advertising in all three papers.

As well as full-page spreads, you can purchase additional 2-inch squares

of advertising in our classified section of The Marseille Sun. These options _____12_____ in the price we have quoted you. Please see our website for further information on our classified section (challengemedia.com).

To confirm your order, please call our advertising department at 04.91.88.66 before next Friday.

Thank you for choosing Challenge Media for all of your advertising needs.

Sincerely,

Annie Chateau, Managing Director