A young girl wades out into the water wearing safety floatation devices on her arms.
The girl is outside in the water.
The girl is napping in the car.
The dogs are in a basement.
The person is skating on a frozen lake.
The man was talking with his hands
If other standards are used, auditors need not use the standards in this chapter.
A man is sitting on a couch.
There are no seafood restaurants that exist there.