61.  A capital lease must be recorded on the balance sheet as a capital asset with an associated liability.

62.  A car converted to unleaded petrol can also run on leaded with no risk of damaging the engine.

63.  A car honked behind him, and Miguel gratefully stepped on the gas.

64.  A car pulled out right in front of me, so that I had to slam on the brakes.

65.  A car rental company subcontracts out the repair and maintenance of its fleet, and focuses on renting.

66.  A casual observer on Van Ness the other day saw even younger adults have difficulty.

67.  A cat licked up the drops spilt on the floor.

68.  A cat sat patiently on the doorstep.

69.  A cellophane-wrapped, unopened perfume box is on one table, surrounded by uneven stacks of papers.