…the letter B and you study with it.
Book
…the letter S and you cut with them.
Scissors
…the letter B and you keep your book in it.
Bag
...the letter C and I can play games with it.
Computer
…the letter C and you sit on it.
Chair
…the letter P and you write with it.
Pencil
…the letter W and you wash your hands with it.
Water
…the letter T and monkeys live on them.
Tree
…the letter T and teaches you English.
Teacher