This illustration is similar to the previous illustration, except that it shows an additional instance, instance 3. Now the only users of instance 2 are Accounts Payable Clerks. Instance 3 has the users Accounts Receivable Clerks, Shipping Clerks, Sales Managers, and Financial Analysts who access the ORGANIZATIONS, BUDGET, and FORECASTS tables. Instance 2 users Accounts Payable Clerks only access the ACCOUNTS_PAYABLE table.