Based on the general information about Cryogenics Inc., in Problem 6, the following describes the company’s payroll procedures for the Tulsa OK, operations. Twice each month Cryogenics’ employees submit their time cards to their respective supervisor, who reviews, approves, and submits them to the payroll department. At that time, the human resources clerk also submits a personnel action form to the payroll clerk. The payroll clerk enters the information from these source documents into the employee records and then adds the employee hours to a payroll register reflecting employee pay rates, deductions, and job classification. One copy of the payroll register, along with the time cards, is filed in the payroll department, and one copy is sent to the AP department. Next, the payroll clerk prepares the employee paychecks and the payroll register and sends them to the cash disbursements department. The cash disbursement clerk signs the checks and sends them to the paymaster for distribution to the employees. The cash disbursements clerk then writes a check for the entire payroll and deposits it in the payroll imprest cash account. The clerk then sends a journal voucher to the general ledger department for posting to the accounts.

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