An indirect object is the noun or pronoun for which the action described by the verb takes place. It often comes right before the direct object.
A sentence can have an indirect object only if it has a direct object.
To find the indirect object, ask To whom, To what? For whom? or For what? the action is performed.
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The correct answer is
The smallest number is the one that comes first while counting.
To arrange the given numbers in order from smallest to greatest, find the smallest number among all the given numbers.
21 is the smallest number.