The following sentences are taken from memos that are not clear or concise.Rewrite them to make them better.

　　1.We have come to the decision that it is not possible for this offer to be accepted by our company.

　　2.In view of the fact that we will lose a big contract next year, expenses will have to be cut by our company.

　　3.In the event of a retailer finding our shirts unsatisfactory, we should make arrangements for them to be collected and replacements sent without delay.

　　4.In spite of the fact that we are losing orders to our competitors, we have no intention of lowering our prices.

　　5.The reason why our sales are going down is because of the lack of staff in the promotion department.

　　参考答案

　　1. We have decided that we cannot accept this offer.

　　2. Since we will lose a big contract next year, we must cut expenses

　　3. If a retailer finds our shirts unsatisfactory, we should collect and replace them without delay.

　　4. Although we are losing orders to our competitors, we will not lower our prices.

　　5. Our sales are falling because our promotion branch is under-staffed.