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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def accounts():
 """Load the accounts YAML file and return a dict """

    import yaml

    for path in account_files:
        try:

            c_dir = os.path.dirname(path)

            if not os.path.exists(c_dir):
                os.makedirs(c_dir)

            with open(path, 'rb') as f:
                return yaml.load(f)['accounts']

        except (OSError, IOError) as e:
            pass

    return {}