Bill Barnes and Tom Freeman opened their BSN bicycle shop in 2005. Not counting Jake-a friend who helps out occasionally at the store-Bill and Tom are the only employees. The shop occupies a small commercial space that was once a restaurant. The former kitchen now stores spare parts and provides space for bicycles repairs while the former dining area in the front is now the retail sales area. The corporate office is just a desk and file cabinet in the back corner of the retail area.
Bill and Tom are more friends and bicycling enthusiasts than businessmen. They've pretty much sunk their life savings into the shop and are anxious that it succeed. In the first year of operations, they worked hard to convert the space into its present condition, which includes an old-timey sign above the door with their name ''BSN Bicycles.'' With all the other work that had to be done the first year, marketing efforts have been limited to chatting with friends, distributing flyers at bicycle races and similar sporting events, and placing a few advertisements in the local newspaper. Similarly, the owners haven't paid much attention to accounting tasks. Who has time with all the other things that had to get done? But at least two things are now clear to the owners:
(1) Some of their loyal customers prefer to buy items on credit, and
(2) All of their suppliers want to be paid on time. Right now, BSN's customer credit system is a box of 3 × 5 cards. Each handwritten card contains customer information on the front and invoice information on the back

Personnel File Date: October 10, 20xx Employee Number Score on Aptitude Test Department ID Current Pay Rate BAKER, JEFFREY L BARRETT, RAYMOND G BLISS, DONALD W BOWERS, PAUL D BUCHANAN, CINDY CHEUNG, WAI KONG CONRAD, MARK E. DAILY, REBECCA E DRISCOLL, DAVID M ERICKSON, KURT N FRANTZ, HEIDI L. GARROW, SCOTT D HARDENBROOK, LISA A. JACKSON, GREG W LANGLEY, JERRY W LUBINSKI, TRAVIS M LYNCH, SHERENE D MARKHAM, KYLE R MCGUIRE, TANA B MONACH, SHERI L MOORE, MICHAEL S NELSON, JOHN R PAPEZ, PETER M PETTINARI, DARIN M 1692 3444 6713 2084 3735 8183 8317 2336 5210 2217 6390 8753 7427 4091 3262 3865 7857 6766 4052 8082 2431 5873 7799 1222 $7.50 7.45 6.80 5.90 7.80 7.80 9.60 8.90 7.70 8.50 6.90 7.40 6.70 8.90 9.40 7.50 8.90 7.90 9.20 9.10 8.50 7.40 8.30 8.40 42 47 61 67 37 67 46