input: 
  def simulate_ATM(instructions):
      """ Simulate a simple ATM machine based on given instructions to create accounts,
      deposit money, withdraw money, and print account balances. Each instruction is a 
      string detailing the action to be performed. The format of the instructions should 
      be as follows:
      'Create <name> <balance>' - to create an account
      'Deposit <name> <amount>' - to deposit money into an account
      'Withdraw <name> <amount>' - to withdraw money from an account
      'Balance <name>' - to print the balance of an account
      >>> simulate_ATM(['Create John 1000', 'Deposit John 500', 'Withdraw John 200', 'Balance John'])
      John  Balance:  1300
      """
  
output:     accounts = {}
      for instruction in instructions:
          parts = instruction.split()
          action = parts[0]
          name = parts[1]
          
          if action == 'Create':
              balance = float(parts[2])
              accounts[name] = balance
          elif action == 'Deposit':
              amount = float(parts[2])
              accounts[name] += amount
          elif action == 'Withdraw':
              amount = float(parts[2])
              if accounts[name] >= amount:
                  accounts[name] -= amount
              else:
                  print(f"{name}  Insufficient funds")
          elif action == 'Balance':
              print(f"{name}  Balance:  {accounts[name]}")