21.   As a result, the province will face significant challenges in reconciling its spending priorities with the need to balance its books, it said.

22.   As it and the broader current account deficit widens, America needs to attract more investment from abroad to balance its books.

23.   Bank of America Tuesday became the latest bank to warn that it has problem loans on its books.

24.   Because the accounting firm of Arthur Andersen LLP had approved its books, many critics have been questioning the competence of auditors.

25.   Bertelsmann AG, for example, the German media conglomerate, is creating a store to sell its books directly online.

26.   Beyond balancing its books, a country must decide how to link its economy to the outside world.

27.   A Lehman spokesman said the firm was not concerned by the amount still sitting on its books.

28.   A firm that is eager to land a consulting contract may be too lax about how a company keeps its books.

29.   A Sinn Fein lawyer, Larry Downes, told the news conference that the group has pledged to hire a major U.S. accounting firm to audit its books.

30.   A spokesman for the Ministry of Justice, Farah Mohamed, said that Canada plans to keep the law on its books.