[Answer] Where were the earliest recorded New Year's festivities held?

Step 1 : Introduction to the question "Where were the earliest recorded New Year's festivities held?"

...The earliest recorded celebrations of a new year took place in ancient Babylon. It began about 4,000 years ago when the Babylonians celebrated the first new moon after the vernal equinox. This day in late March has an equal amount of darkness and sunlight, and heralded in the start of a new year in Babylon. Their celebrations were religious festivals called Akitu and involved different rituals on each of the celebration’s 11 days. Source: History.com

Step 2 : Answer to the question "Where were the earliest recorded New Year's festivities held?"

Babylon:

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