text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  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?
  ### Answer:
  SELECT AVG(wheels) FROM table_name_71 WHERE type = "accounting" AND location = "ibm collection"