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编制乙公司各年有关的会计分录。(以元列示，计算结果保留整数)

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1) Present situation about doing research online;
2) Advantages for online research;
3) Disadvantages for online research.

You are applying fertilizer to your backyard. The rectangular yard measures 40 feet wide and 70 feet long. You use 6 pounds of fertilizer to treat 700 square feet. The fertilizer comes in 8-pound bags. How many bags of fertilizer will you need to complete the job？

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that the most probable cause was vandalism. Mr. Clark suggested that