Identify the accounting entity in each of the following situations:

a John MacDonald owns and directs the operations of three hamburger outlets in the Chicago area.

b US. International Corporation operates through outlets located throughout the United States. Twelve foreign-held firms have been granted rights to distribute U.S. International Corporation’s products in foreign countries.
c John Walker and Ken Wardlow have agreed to share equally the cost of constructing a fence between their properties.
d Residents of a nearby community have organized to lobby against a bill before the state legislature. Funds to support their endeavor have been raised from various citizens.