Encirle the subject in each of the given sentences and Underline the verb that agrees with the subject. Justify your choice of verb.

1. Each of the loans (has, have) been recalled by the bank.

2. The news of the economic decline (has, have) been upsetting.

3. Sitting in the chair by the file cabinets (is, are) the secretary.

4. Beyond the driver (is, are) a dress store and a shoe store.

5. One of the children (play, plays) basketball so well is sitting on the bench.

6. Neither the employers nor the union (desires, desire) strikes vote.

7. Where (is, are) the letters from Brown and Company.

8. The cost of goods (vary, varies) greatly on the different states.
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