Most of the city budget, at least two-thirds, (consists, consist) of water-related income and expenses.
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Business English as well as Business Spanish (is, are) taguht at this college.
The number of heartbeats per minute usually (declines, decline) with age.
Eighty percent of the studnets(comes, come) from Japan.
Early to bed and early to rise(make, makes) a man healthy, wealthy and wise.