<?xml version="1.0" encoding="utf-8" ?>
<employees>
<employee>
<active>true</active>
<name>Bob Smith</name>
<department>Accounting</department>
</employee>
<employee>
<active>true</active>
<name>Mary Jones</name>
<department>Accounting</department>
</employee>
<employee>
<active>true</active>
<name>Brian Johnson</name>
<department>Accounting</department>
</employee>
<employee>
<active>true</active>
<name>Joe Carter</name>
<department>Accounting</department>
</employee>
</employees>