Ответ:

A: Apple

B: Bear

C: Crocodile

D: Dog

E: Eight

F: Fox

G: Girl

H: Horse

I: Ice

J: Jam

K: King

L: Lion

M: Monkey

N: Nut

O: Owl

P: Pig

Q: Queen

R: Rabbit

S: Sun

T: Tiger

U: Umbrella

V: Vegetables

W: Wolf

X: X-mas

Y: Yes

Z: Zebra