REA Model—Feinman Computers Feinman Computers sells desktop computer systems that it manufactures from parts and software that third-party vendors provide. Customers are both private consumers and small businesses. Consumers pay cash or by credit card, but business customers buy on credit. A credit check is made of all new business customers before approving a line of credit. Sales are made online or by a hard-copy order document that customers mail or fax to the company.

When a credit order is received, the sales clerk verifies inventory availability, prepares a sales order and sends the stock release copy to Willy, a warehouse employee who picks the goods and arranges shipment. Willy then prepares the bills of lading and shipping notices. Barb in the billing department receives the shipping notice from Willy and updates the inventory subsidiary ledger to account for the reduction in inventory. Barb files the stock release, prepares the invoice, and mails a copy of it to the customer. Barb then updates the sales journal and then sends the invoice, sales order, stock release, and shipping notice to the accounts receivable department.

Adam in the accounts receivable department files the documents that Barb sent him and updates the accounts receivable subsidiary ledger.

Mickey in the mail room receives remittance advices and customer checks sent in payment of accounts. He sends the remittance advice to Adam for posting to the accounts receivable ledger and sends the checks to Carol, the cash receipts clerk. At the end of the day, she prepares a deposit slip and deposits the checks into the company’s bank account, files the bank receipt, and updates the cash receipts journal.

Cash sales to consumer customers are handled in a manner similar to the process describe above except that checks or credit card account numbers are submitted with the original order.

At the end of each week, John, an accounting clerk, reconciles all transactions and posts them to the general ledger.

Required:

a. Prepare the REA model of the sales/

collection process.

b. Show the cardinalities for all associations.

c. List the tables, keys, and attributes needed to implement this model in a relational database.