E1-13A Identify users of accounting information (Learning Objective 3) For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both. 1. Reporter from The Wall Street Journal 2. Regional division managers 3. Potential investors 4. Bookkeeping Department 5. Manager of the Service Department 6. Wall Street analyst 7. Division controller 8. State tax agency auditor 9. External auditor (public accounting firm) 10. Loan officer at the company's bank 11. Board of directors 12. Internal auditor 13. SEC examiner 14. Current stockholders