<employees>
  <employee>
    <location>Boston</location>
    <salary>60000</salary>
    <deptno>1</deptno>
  </employee>
  <employee>
    <location>Denver</location>
    <salary>60000</salary>
    <deptno>1</deptno>
  </employee>
  <employee>
    <location>Denver</location>
    <salary>70000</salary>
    <deptno>1</deptno>
  </employee>
  <employee>
    <location>Denver</location>
    <salary>80000</salary>
    <deptno>2</deptno>
  </employee>
  <employee>
    <location>Boston</location>
    <salary>70000</salary>
    <deptno>1</deptno>
  </employee>
</employees>
