Three boys are in the water, one on top of a water buffalo and another aside it, another is holding what seems to be a net and the other has water up to his shoulders.
The boys are in the water.
The boys are playing on the jungle gym at the park.
It's is not necessary for auditors to understand internal controls, but they should be familiar with the law.
A group of men are playing poker.
There is a person sitting
Two men are performing work on electronic devices.
He had a positive outlook.
The church has an artist's tomb.