21.  The Dolphins and Jets also are in the field, but both have more flaws than the accounting department at Enron.

22.  There was a computer-software problem in the accounting department, and he asked if Ballon could help him solve it on the weekends.

23.  Virginia Patton, who works in the accounting department, points toward an empty cubicle down a long hall.

24.  Some of the four women and three men killed worked in the accounting department.

25.  Although the spokesman refused to provide the identity and nationality of the culprit, sources close to the bank said it was a woman from the accounting department.