Determine whether each of the following events should be recorded in the accounting records.
a. Meeting with the mechanical staff to determine new machine requirements for next year.
b. Receiving the company’s utility bill detailing the usage for the past month.
c. Analyzing last year’s sales report to determine if the discount policy is effective in getting customers to buy in multiple quantities.
d. Downloading the online bank statements and identifying customer payments. 

e. After an employee is interviewed, hiring him for the accounting position.