Open the bracket using past simple or present perfect: 1. His business (fail) and he (declare) personal bankruptcy. 2. Yesterday the chief (fire) 3 employees. 3. When he (take) this decision? 4. You (sell) all goods? 5. We already (elect) the Board of Directors. 6. They (not consult) a lawyer yet. 7. He (go) abroad. 8. Where he (go) to? 9. They (have) a meeting yesterday but they (not take) any decision. 10.You (be) abroad? 11. What you (do) yesterday? 12. Where you (be) yesterday? 13. I just (look) through the mail. 14. We (take) part in the international exhibition recently. 15. Our competitors (increase) their prices last week. 16. He is happy. He (get) tax benefits. 17. When you (send) the enquiry? 18. You (advertise) your goods? 19. I never (be) abroad.

1. His business failed and he declared personal bankruptcy.
- Past simple is used here because the action of the business failing and him declaring personal bankruptcy happened in the past and are finished actions.

2. Yesterday the chief fired 3 employees.
- Past simple is used here because the action of the chief firing the employees occurred yesterday and is a finished action.

3. When did he take this decision?
- Past simple is used here because the action of him taking the decision is in the past and a finished action.

4. Have you sold all goods?
- Present perfect is used here because the action of selling the goods is connected to the present moment (now) and the result (selling all goods) is important.

5. We have already elected the Board of Directors.
- Present perfect is used here because the action of electing the Board of Directors is connected to the present moment (now) and the result (having elected the Board of Directors) is important.

6. They have not consulted a lawyer yet.
- Present perfect is used here because the action of consulting a lawyer is connected to the present moment (now) and the negative result (not consulting a lawyer yet) is important.

7. He went abroad.
- Past simple is used here because the action of him going abroad happened in the past and is a finished action.

8. Where did he go to?
- Past simple is used here because the action of him going to a place happened in the past and is a finished action.

9. They had a meeting yesterday but they didn't take any decision.
- Past simple is used here because the actions of having a meeting and not taking any decision happened in the past and are finished actions.

10. Have you been abroad?
- Present perfect is used here because the action of being abroad is connected to the present moment (now) and the experience of being abroad is important.

11. What did you do yesterday?
- Past simple is used here because the action of doing something yesterday is a finished action.

12. Where were you yesterday?
- Past simple is used here because the action of being in a certain place yesterday is a finished action.

13. I just looked through the mail.
- Past simple is used here because the action of looking through the mail is a finished action.

14. We have taken part in the international exhibition recently.
- Present perfect is used here because the action of taking part in the international exhibition is connected to the present moment (now) and the result (having taken part in the international exhibition) is important.

15. Our competitors increased their prices last week.
- Past simple is used here because the action of the competitors increasing their prices happened in the past and is a finished action.

16. He is happy. He has gotten tax benefits.
- Present perfect is used here because the action of getting tax benefits is connected to the present moment (now) and the result (having gotten tax benefits) is important.

17. When did you send the enquiry?
- Past simple is used here because the action of sending the enquiry happened in the past and is a finished action.

18. Have you advertised your goods?
- Present perfect is used here because the action of advertising the goods is connected to the present moment (now) and the result (having advertised the goods) is important.

19. I have never been abroad.
- Present perfect is used here because the action of being abroad is connected to the present moment (now) and the experience of never having been abroad is important.