A. Data attributes. Identify five attributes for each record below. (15 points) 1 2 3 4 5 Attribute Students RECORDS Fixed Assets Employee Payroll Earnings B. Creation of file. Create a file for students, fixed assets and employee payroll earnings consisting of three records each with data values and using the attributes enumerated above. (9 points) 1. Student 2. Fixed assets 3. Employee payroll earnings