Employees at the Sagerod manufacturing company record their hours worked on paper time cards that are inserted into a time clock machine at the beginning and end of each shift. On Fridays the supervisor collects the time cards, reviews and signs them, and sends them to the payroll clerk. The clerk calculates the pay for each employee and updates the individual earnings records. The clerk then prepares a paycheck for each employee and records it in the check register. Based on these records, the clerk prepares a pay- roll register, which is sent with the paychecks to the cash disbursements clerk. The clerk reviews the pay- roll register, updates the cash disbursements journal to record the total payroll, and prepares a check for the total payroll, which is deposited into the imprest account. The clerk then signs the paychecks and distributes them to the employees.

Required: 

Assume that this manual system is to be automated using a relational database system. Perform the following tasks. You may need to make assumptions about how certain automated activities will be performed.

a. List all candidate entities in the procedures described.

b. Identify the valid entities and explain why the rejected entities should not be modeled.

c. Create a data model of the process showing entity associations.