21.   People say that if you make a wish at the top of the hill, it always comes true.

22.   The awards are made at the discretion of the committee.

23.   The contract was made at the reception desk.

24.   The Decisions will be made at the appropriate level by those who have a stake in them.

25.   The ideal time at which to make an arrest is in the early hours of the morning.

26.   The mill closures will reduce lumber supplies, since lumber and wood chips are usually made at the same time.

27.   The parcel is then sent, bearing this label, in the ordinary way but without payment being made at the counter.

28.   The profits of a manufacturing company are achieved by selling the goods it makes at a price in excess of its costs.