What average wheels has accounting as the type, with IBM Collection as the location?
CREATE TABLE table_name_71 (wheels INTEGER, type VARCHAR, location VARCHAR)
SELECT AVG(wheels) FROM table_name_71 WHERE type = "accounting" AND location = "ibm collection"
<s>[INST] Write mssql query to answer the following question given the database schema. Schema: CREATE TABLE table_name_71 (wheels INTEGER, type VARCHAR, location VARCHAR) Question: What average wheels has accounting as the type, with IBM Collection as the location? [/INST] SELECT AVG(wheels) FROM table_name_71 WHERE type = "accounting" AND location = "ibm collection" </s>