40390
Furthermore , while cost accounting had evolved to categorize financial transactions into revenues , expenses , and changes in shareholder equity , it had not attempted to categorize costs relevant to quality , which is especially important given that most people involved in manufacturing never set hands on the product .
 None
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities:  
Answer:
 None