A start-up is working on an online personal financial management system. The goal of the system is to provide the users an opportunity to obtain item-level purchase data from as many sources as possible in order to improve the accuracy of budget management and control activities (instead of only at the level of the total of each purchase). For example, let's assume a customer purchases three books from a major online bookseller. For most financial management software systems, the system only receives the total of the purchase from a bank or other financial institution. In the case of this start-up, the intent is to create a link between the financial transaction and the vendor's system data so that the financial management system retrieves product details from the vendor. Now it will be easy for the customer to classify one book as self-help, the other one as a business expense, and the third one as entertainment without having to resort to an analysis of receipts.

To provide this capability, the system maintains the following data regarding the transactions:

Based on the facts stated above,

a. Identify the functional dependencies between the attributes.

b. Identify the reasons why this set of data is not in 3NF and indicate the normal form (if any) it is in.

c. Including all intermediate stages, organize the attributes into a set of 3NF relations.

d. Draw an ER diagram based on the normalized relations.