<employees>
  <employee mgr="true" dept="Toys">
    <name>Smith</name>
    <salary>100000</salary>
  </employee>
  <employee dept="Toys">
    <name>Jones</name>
    <salary>60000</salary>
  </employee>
  <employee mgr="true" dept="Shoes">
    <name>Roberts</name>
    <salary>150000</salary>
  </employee>
</employees>
