This question runs in a pre-configured Salesforce environment - no personal connection required.

Query all Accounts with a non-null BillingState and return a Map where each key is a BillingState value and each value is the count of accounts in that state. Use SOQL with GROUP BY to efficiently aggregate the results. Return an empty map if no accounts have a BillingState.

Examples:

Input: Org with accounts in California (3), Texas (2), New York (1), and some with null BillingState Output: Map<String, Integer> = {'California' => 3, 'Texas' => 2, 'New York' => 1} Explanation: Only accounts with non-null BillingState are counted and grouped Input: Org where all accounts have null BillingState Output: Map<String, Integer> = {} Explanation: Returns empty map when no accounts have BillingState values
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