ABC

A- aeroplane J- jerry S- sun

B- boat K- kite T- top

C- cap L- lamb U- unicorn

D- donkey M- money V- van

E- eagle N- nose W- wood

F- frog O- octopus X- box
G- goat P- pig Y- yacht
H- hen Q- queen Z- zoo
I- ice-cream R- rabbit