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Correct the underlined part of the sentence-
It is highly desirable that you furnish evidence of your expenses before you submit your final accounts.
a) It is highly desirable that you furnish evidence of your expenses
b) It is highly desirable that you should furnish evidence of your expenses.
c) It is highly to be desired that you furnish evidences of your expenses
d) You must furnish evidence of your expenses
e) You should have to supply evidence of your expenses

Answer
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Hint: Read the given sentence carefully. Try to make out the meaning of the given sentence, in parts or phrases. This way it would be easier for you to find out the correct answer.

Complete answer:
The given sentence conveys that someone is advising someone else to clear the evidence of the expenses incurred so that the final accounts are more specific. In the given question, we have to correct the underlined part of the sentence, which is from ‘it is highly' to ‘your expenses'.
Now, let us examine all the given options to find out the correct answer-
Option ‘a’ – this option has no changes and is the correct option as the given sentence is correct, as it is. We don’t require any changes to it. The given sentence is already grammatically correct.
Option ‘b’ – it is an incorrect option as it shows an inappropriate usage of ‘should’ in the sentence.
Option ‘c’ – this option is an incorrect option as ‘desirable’ is not similar or synonymous to ‘to be desired'. So, we will eliminate this option.
Option ‘d’ – this is also an incorrect option as this sentence changes the meaning of the given sentence.
Option ‘e’ – this is also an incorrect option as ‘should have to' describes entitlement, which is not needed in the given sentence. Hence, option ‘a’ is the correct option.

Note:
 Many times, the given sentence is already correct and we don’t need any changes in it. Though, you must pay attention to the tense of the given sentence.