New Zealand
Usa
New Zealand an island known as kiribati.
December 31 is the last day of the year. January 1 (new years day) is the first day of a new year
Mt. Cook Mt. Cook
Kiribati or New Zealand. There's a debate happening on which is the 'first' to see the New Year. Last to see is either American Samoa or Christmas Island.
- It is the last day of the year - last day of December - ... And/Or New Years Eve!!!
Albania
last
That varies from country to country. There may be variations within a country. For example, in New York school ends the last Friday in June, but in the South it usually ends around Memorial Day, which is at the end of May.
England
England