( There ( ( are ( ( ( ( approximately two ) ( high tides ) ) and ) ( ( two ( low tides ) ) ( every day ) ) ) ) . ) )
(ROOT (S (NP (EX There)) (VP (VBP are) (NP (NP (QP (RB approximately) (CD two)) (JJ high) (NNS tides)) (CC and) (NP (NP (CD two) (JJ low) (NNS tides)) (NP (DT every) (NN day))))) (. .)))
There are approximately two high tides and two low tides every day.
(ROOT (S (NP (NP (CD Two) (NN low)) (CC and) (NP (JJ high) (NNS tides))) (VP (VBP occur) (PP (IN per) (NP (NN day)))) (. .)))