Three people- two on bikes and one walking- pass by a display of bright orange banners.
Two people are riding bike.
Three people are bike riding.
The girl beat the guy in an eating contest.
The door was marked "Pirate".
Only one person is in a car.
The girl in athletic clothing is playing with a football.
the four teens are playing their guitars in front of their school.
AICPA standards talk about which conditions are considered reportable.