Is digital music catching on? To answer this question, all you have to do is look at the statistics. According to its website, iTunes offers more than 43 million tracks for sale and has told over 25 billion downloads. Why is an online music store like iTunes so successful? There are many reasons. iTunes not only sells downloads, but it also provides a free player which can be used to manage many tasks. iTunes' customers can take their music with them, wherever they go. They don't have to drive to the mall or wait for a CD in the mail. Songs can be downloaded at any time-24 hours a day, 7 days a week. Customers can preview a song before they buy it, which increases their satisfaction rate. Since its customers don't have to drive to a store and don't physically purchase an item, iTunes is also friendly to the environment. Less driving helps the environment. In addition, no CDs means no packaging, CDs, or CD cases in the trash. What if an iTunes customer doesn't like the order of songs on an album? iTunes lets one organize songs in any order iTunes also allows listeners to enjoy tunes on many portable devices. Clients can download movies, TV shows, and college lectures as well as music. Critical Thinking 1. When iTunes sells a song or movie, it must record the transaction in accounts. Which accounts might iTunes use when it sells a song for cash? 2. What accounts might iTunes use when it incurs shipping costs on account