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) taught at this college.
A. is
B. are
The number of heartbeats per minute usually (declines, decline) with age.
A. declines
B. decline
Eighty percent of the students (comes, come) from Japan.
A. comes
B. come
Early to bed and early to rise (makes, make) a man healthy, wealthy and wise.
A. makes
B. make