A.The $VAR variable was not exported
B.The $VAR should have been set as VAR
C.dog needs double quotes around it when setting $VAR
D.The { } should not be around VAR in the echo command

A.#!/bin/ksh line is missing
B.Variable name VAR is not properly initialized
C.Loop variable is not incremented inside the loop
D.Loop variable is not decremented inside the loop