It seems to me that neither of the business partners (is, are) entirely right on any issue.
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Some of the signs of failure (are, is) already clearly visible.
A. are
B. is
Most of the city budget, at least two-thirds, (consists, consist) of water-related income and expenses.
A. consists
B. consist
Business English as well as Business Spanish (is, are) taught at this college.
A. is
B. are
The number of heartbeats per minute usually (declines, decline) with age.
A. declines
B. decline