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  1. Hace 6 días · tú. Es profesor. él. Son los lápices de Miguel. ellos. Ramón y yo somos de España. nosotros. Listen to each sentence and select the subject of the verb. Learn with flashcards, games, and more — for free.

  2. Deferring the current period's reported advertising costs by having the company's outside advertising agency delay billing December advertisements until January of next year, or by having the agency alter invoices to conceal the December date.