<?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>