The following is an excerpt from a telephone conversation between Gail Richie, President of Flanders Supplies Co., and Gary Weir, Owner of On-Time Employment Co. Gail: Gary, you're going to have to do a better job of finding me a new computer programmer. That last guy was great at programming, but he didn't have any common sense. Gary: What do you mean? The guy had a master's degree with straight A's. Gail: Yes, well, last month he developed a new financial reporting system. He said we could do away with manually preparing a work sheet and financial statement. The computer would automatically generate our financial statements with "a push of a button." Gary: So what's the big deal? Sounds to me like it would save you time and effort. Gail: Right! The balance sheet showed a minus for supplies! Gary: Minus supplies? How can that be? Gail: That's what I asked. Gary: So, what did he say? Gail: Well, after he checked the program, he said that it must be right. The minuses were greater than the pluses Gary: Didn't he know that supplies can't have a credit balanceit must have a debit balance? Gail: He asked me what a debit and credit were. Gary: I see your point. Comment on: (a) the desirability of computerizing Flanders Supplier financial reporting system, (b) the elimination of the work sheet in a computerized accounting system, and (c) the computer programmer's lack of accounting knowledge. 100 words or more