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...