K Cannon, Inc., is a manufacturer of portable CD players The company purchases raw materials such as plastics and computer chips for its conversion cycle. The following describes K Cannon’s purchases and payments procedures.
John, the purchasing department clerk, monitors raw materials inventory levels and prepares a purchase requisition when purchases are necessary. These are sent to the purchasing agent, who prepares six copies of a purchase order. Two purchase orders are sent directly to the vendor. One is placed in an open purchase order file in the purchasing department, and one is used to post to the purchases journal. Each week the purchasing department clerk prepares a journal voucher from the purchases journal and sends it to the general ledger department for posting. The AP and the receiving departments also each receive a copy of the purchase order, which they file temporarily.
Upon receiving the raw materials, the receiving department clerk creates five copies of the receiving report. One copy is sent to the raw materials warehouse and one copy is sent to the AP department. Two copies are sent to the purchasing department, where one is filed and one is used to update the inventory records. The final copy is filed in the receiving department with the purchase order and packing slip. Vendors send their invoices to the AP department, where they are used to update the AP subsidiary ledger.
In the cash disbursements department, Larry receives the information from the AP department, such as the purchase requisition, purchase order, receiving report, and invoice. He then prepares and signs the checks for the suppliers. After preparation of the checks, these supporting documents are sent back to the AP department. Each week, Larry prepares a journal voucher and sends it to the general ledger department for posting.

Required
a. Prepare the REA model of the purchase cash payments process.
b. Show the cardinalities for all associations.
c. List the tables, keys, and attributes needed to implement this model in a relational database.