I should of waited until I was on dry land, but I decided to wave back. As I raise my arm, though, I lost my balance and fell in head first. Splash!
Susan was sympathetic as I dragged myself up the banking, but Dave
and John could not stop himself laughing.

first of paragraph? and second of statment?

don't submit such stupid questions!

the following key ideas correctly express the key sentence.

restate key idea: most people can learn to swim in ten short lessons.

restate key idea: the majority of water-accident victims require mouth-to-mouth breathing.

restate key idea: an empty, tightly closed gallon jug will support a tired swimmer.  

restate key idea: first aid is to prevent accidents as well as assist in rescue.

explanation: the key idea needs to have the same topic as the key sentence (drowning and safety).

the boy's acceleration toward the girl is 2.08 m/s^2.

explanation:

according the newton's third law, the force causing the girl accelerate towards the boy will be me with equal counter-force causing the boy to accelerate towards the girl. these forces will be of equal magnitude and allows us to determine the boy's acceleration:

the boy's acceleration toward the girl is 2.08 m/s^2.