among the favorite activities of late: letters

The story about the above pic goes like this: When I came into the bathroom, Morgan spoke with great urgency. "Mom, don't worry. I know "cat" is wrong, but we don't have a letter C any more because Athan bit it and it broke, so I used a K because it makes the same sound and we don't have a C any more and I put it backwards because it is the wrong one anyway. Ok, Mom? Don't worry."
"Ok, Morgan. No problem. Not worried. Good spelling."
"Thanks."

The bottom one started out to be "Mom" and ended up being "Mooooo." Not sure what I think about that.