In this task, you're given an article and an answer. Your task is to generate the question for the answer based on the given article.

Let me give you an example: Article: There are a lot of public libraries in Britain. These libraries have more than one hundred and fifteen million books, not including those libraries of public schools. Public libraries not only lend books, music records but also help children, patients in hospitals and others to get special play readings, film shows and so on. The first public libraries were founded in about the year 1850. Today's public libraries usually have a reading-room, a lending room and a reference room. The greatest and most famous library in Britain is that of the British Library in London. It was founded in 1973 and has over 10, 000, 000 books. It has nearly every magazine, newspaper and book published in Britain and other parts across the world.
Answer: 10,000,000 or less.
The answer to this example can be: How many books are there in the British Library?
Here is why: In the Article, 10,000,000 is mentioned for the number of books available in the British Library, so this is a good question.

OK. solve this:
Article: Business people must keep records of the money they take in and the money they spend. The work of keeping such records is called book keeping. The work of deciding how the records should be set up is called accounting. An accountant also finds out, from the records, whether or not a business is doing well. Suppose a man owns a small clothing store. He keeps records that show that he spent money for newspaper advertising, and for suit, coats, shoes, and neckties to sell to his customers. He had to pay a young man to help him in the store. He also paid rent and had other expenses. At the end of the year. He must take an inventory. That is, he counts how many pieces of clothing he has on hand. Then he must find out exactly how many he sold, how much money he spent in running the business. If he took in more than he spent, he made a profit for the year. If he spent more than he took in he suffered a loss. The owner of a small clothing store can keep accounting records without much trouble. But a giant oil company or a big bank has many difficult accounting problems. The company must know how much money is to be paid by its debtors and how much it owns other companies for supplies. It must know how much the company's buildings and machines are worth, and how much the company has lost in depreciation , or wear and tear, of its equipment. All of this information must be kept in the company's accounts. Big companies employ many accountants.
Answer: It develops by examples
Answer:
In which following way does the passage develop?