  kind, employee = arg[2], {}
  RECEIPT = function (expense)
       if expense[3] == kind then
        local name,amount = expense[1],expense[2]
        if employee[name] then
          employee[name] = employee[name] + amount
        else                        
          employee[name] = amount
        end  if
       end  if
      end  function
  dofile(arg[1])
  for person,total in pairs(employee) do
     print(string.format("%s  %d",person,total))
  end  for    
