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"
Below are sql tables schemas paired with instruction that describes a task. Using valid SQLite, write a response that appropriately completes the request for the provided tables. ### Instruction: What average wheels has accounting as the type, with IBM Collection as the location? ### Input: CREATE TABLE table_name_71 (
    wheels INTEGER,
    type VARCHAR,
    location VARCHAR
) ### Response: SELECT AVG(wheels) FROM table_name_71 WHERE type = "accounting" AND location = "ibm collection"