7. A rectangular tray assembly comprising a cushion attached to a tray defining a bottom, a pair of sides, a pair of ends, the pair of sides and the pair of ends attached to the bottom, each of the sides defining opposing open and closed ends, the pair of sides each defining a channel, each of the sides longer than the channels, an exchangeable top configured to receive writing thereon, the top defining a planar member formed from dry erase material with indicia thereon, the top slideably mounted in the channels and longer than each of the sides, the top extending beyond the open end from one of the sides to the other side when fully inserted in the channels, a divider extending across the bottom and attached laterally to the pair of sides below the top defining a pair of compartments, a cushion, the bottom of the tray positioned on the cushion, a zipper track, a zipper pull, the zipper track and the zipper pull engaging one another and positioned on the cushion, a first flap, a second flap, the first and second flaps hingedly attached to the cushion in opposing relation, a pair of means to attach the first and second flaps to the tray, the attaching means comprising a pair of hook sections, a pair of loop sections, and a pair of release layers, the hook sections engaging the loop sections and the release layers joined to the loop sections.
7. A rectangular tray assembly comprising a cushion attached to a tray defining a bottom, a pair of sides, a pair of ends, the pair of sides and the pair of ends attached to the bottom, each of the sides defining opposing open and closed ends, the pair of sides each defining a channel, each of the sides longer than the channels, an exchangeable top configured to receive writing thereon, the top defining a planar member formed from dry erase material with indicia thereon, the top slideably mounted in the channels and longer than each of the sides, the top extending beyond the open end from one of the sides to the other side when fully inserted in the channels, a divider extending across the bottom and attached laterally to the pair of sides below the top defining a pair of compartments, a cushion, the bottom of the tray positioned on the cushion, a zipper track, a zipper pull, the zipper track and the zipper pull engaging one another and positioned on the cushion, a first flap, a second flap, the first and second flaps hingedly attached to the cushion in opposing relation, a pair of means to attach the first and second flaps to the tray, the attaching means comprising a pair of hook sections, a pair of loop sections, and a pair of release layers, the hook sections engaging the loop sections and the release layers joined to the loop sections. 8. The tray assembly of claim 7 whereby the indicia comprises alphanumeric indicia.