Two martial arts fighters spar at a competition.
Two competitors fight using a martial art.
The two soccer players kick the ball back and forth at a competition.
The one person smiling broadly held another person in a blue T-shirt, Both of them were soaking wet at night
The person was always consistent.
Johnny Appleseed.
The man is swimming in the ocean.
THe girl is old.
Federal GAAP should be applied if the differences are material.