Joe's is a small ice-cream shop located near the local university's baseball field. joe's serves walk-in customers only. the shop carries 26 flavors of ice cream. customers can buy cones, sundaes, or shakes. when a customer pays for an individual purchase, a sales transaction usually includes just one item. when a customer pays for a family or group purchase, however, a single sales transaction includes many different items. all sales must be paid for at the time the ice cream is served. joe's maintains several banking accounts but deposits all sales receipts into its main checking account.

James is an employee in the widget inspection department of xyz systems, a government contractor. james was part of a 3-person inspection team that found a particular batch of widgets did not meet the exacting requirements of the u. s. government. in order to meet the tight deadline and avoid penalties under the contract, james' boss demanded that the batch of widgets be sent in fulfillment of the government contract. when james found out, he went to the vice president of the company and reported the situation. james was demoted by his boss, and no longer works on government projects. james has a: