7. The journal entry process requires the review, approval and input of a company's business transactions in the General Ledger. In one firm, transactions arrive to be entered in the Ledger at an average rate of 10 /hour. The following table provides information about the process. Only one person is needed to perform each step. i) Find the capacity of the process and identify the bottleneck step. ii) Find the flow time. iii) Find the throughput of the process