Directions: Put the following sentences into the right order and make them a complete letter of apology.

a. The damaged goods will be collected at the same time and credited back out of our account.

b. Please accept our apologies for this unfortunate incident.

c. We are sorry to learn that the goods delivered to you on September 2 were damaged.

d. This will be with you within 48 hours of dispatch.

e. We believed this must have happened while they were in transit as all items were inspected and checked carefully before they were packed and dispatched to our customers.

f. We are arranging for a duplicate order to be made up and dispatched today.