CREATE TABLE table_204_988 (id DECIMAL, "responsible minister ( s ) " TEXT, "crown entities" TEXT, "monitoring department ( s ) " TEXT, "category / type" TEXT, "empowering legislation" TEXT)

how many entities have finance as a responsible minister ?
SELECT COUNT("crown entities") FROM table_204_988 WHERE "responsible minister(s)" = 'finance'
SELECT COUNT("crown entities") FROM "table_204_988" WHERE "responsible minister(s)" = 'finance'