Maria Hector manages a card and gift shop. The shop's general ledger includes a single sales account and a single purchases account. Periodically, Ms. Hector has an accountant review her accounting records and procedures. The accountant recommends that Ms. Hector change to a departmental accounting system. The accountant recommends that separate revenue and cost accounts be kept for the two types of merchandise sold—cards and gifts. Ms. Hector objects to the accountant’s recommendation. She sees no advantage in complicating the accounting system by having separate departmental revenue and cost accounts. With whom do you agree? Why?