Read the following paragraph and underline the topic sentence.

It is widely considered that finance and accounting majors are most competitive in the job market. In fact, liberal arts graduates are much more valued for their soft skills. A recent survey found that 30 percent of companies were recruiting liberal arts graduates, far ahead of finance and accounting, at 18 percent. Companies are looking for soft skills over hard skills now, because hard skills can be learned, while soft skills need to be developed. And the latter seems to be in short supply. According to other studies, “only a quarter of college graduates have the writing and thinking skills necessary to do their jobs.” Graduates are said to have trouble “communicating, working in teams, and seeing complex problems from different angles”—exactly the vision of a liberal arts education.