Setting.....
Summer, in the seaside
Character.....
A boy and the mermaid
Conflict.....
The boy vs common sense
Climax.....
The boy can see the mermaid and the mermaid took the boy and went into the sea
Symbol.....
In the sea, we can be free and go into dream.
Irony......
Everyone except the boy can't see the mermaid and society view him as an odd person.
Theme.....
We have a freedom of thinking and it mustn't be interrupted by everybody.