Lucy : Andrew , look at these __1___ and __2___ accounts. What do they reveal? Andrew: The revenue accounts reveal that the newspaper __3___ its primary revenues from circulation and advertisi n g . Lucy : What about the expense accounts? Andrew : They reveal the __4___ of money . How much is spent? Where does the money go? Lucy : Are these accounts important? Andrew : Yes, indeed. The accounts reflect some of the decision-making needs of __5___ . Lucy : In what way are they helpful to the managers? Andrew : For example, matching the revenues from co m m e rcial and classified advertising with the related expenses helps management determine whether these services are profitable.