Business English 10th Edition by Mary Ellen Guffey,Carolyn Seefer

تمرين 74

Some sentences with passive-voice verbs do not identify the doer of the action. Before these sentences can be converted to active voice, a subject must be provided.
Example: (Passive) New subscribers will be offered a bonus. (By whom-let's say by BusinessWeek.)
(Active) BusinessWeek will offer new subscribers a bonus.__________________________________
In each of the following sentences, first answer the question By whom Then rewrite the sentence in the active voice, beginning with your answer as the subject.
Net income before taxes must be calculated carefully when you fill out your tax return. (By whom) __________________________________________________________________________________