1. Financial records of our firm (to examine) by the auditor last month. b. were examined
2. Accounting systems for individuals and establishments (to organize) by accountants. c. are organized
3. New accounting standards (to use) by private and governmental entities next year. a. will be used
4. Basic accounting (to require) for any college business degree. b. is required
5. Inflation increase (to influence) by the seasonal rise in some food items three months ago. a. was influenced