1. Create a sample list of owners, boats, and charters like the following table. Your list should include the data items as well as the charter date, charter customer and the amount charged for each charter. Illustrate modification problems that are likely to occur if SJSBC attempts to maintain the list from part D in a spreadsheet. Split the list from part D into tables such that each has only one theme. Create appropriate ID columns. Use linking columns to represent relationships. Demonstrate that the modification problems you identified in question B have been eliminated